new legislation - IPT (insurance premium tax) tax increase

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recent changes to IPT (insurance premium tax), will mean that persons responsible for managing residents estates will need to be extra mindful of future budgeting. 
 
the new standard rate will be due from 1 June 2017 on premiums received on or after 1 June 2017 which relate to risks for which the period of cover under the terms of an insurance contract begins on or after that date. the new IPT rate will increase from 10% to 12%.
 
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