HMRC

HMRC data

Figures reach £4.42 billion

UnderwriteMe and Shepherds Friendly listed

Focus on re-election

Calls for freezes on IPT

Insurance Premium Tax receipts rise by over a quarter in the past year

ACA warns of "unintended outcomes" if draft legislation is not finalised

Insurance could be used as the government closes other loopholes

"Employees should only be taxed once"

Must be registered with Trust Registration Service by 1 September