Insurance Policyholder Taxation Manual (IPTM) - Recent updates to this guidance


Below are details of the amendments that were published on 5 May 2009 (see the update index for all updates)


Section

Details of update

IPTM4440

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM4450

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM4470

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM4480

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM4490

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM8310

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system. In addition, the address of the HMRC section that deals with the certification of qualifying policies has been updated.

IPTM9080

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM9090

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM9130

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM9140

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.

IPTM9210

Updated, from 1 April 2009, to reflect the right of review against appealable HMRC tax decisions and the new tax tribunal system.