- Hastings Insurance Services Limited (Hastings) appealed a decision by HM Revenue and Customs (HMRC) regarding input tax deduction.
- The case involved an insurance intermediary in the UK arranging insurance for UK residents through a Gibraltar-based insurer.
- Hastings argued that the amendment to the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 (SSO) was incompatible with Article 169(c) of the EU Principal VAT Directive (PVD) and therefore ineffective.
- HMRC disagreed with Hastings’ argument.
- The Tribunal Judge Brooks heard the case on January 31 and February 3, 2025.
- The judgment was issued on March 3, 2025.
Source: bailii.org
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
