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The First-tier Tribunal ruled in favour of Hastings Insurance Services Ltd, allowing VAT recovery for services to a Gibraltar-based insurer. Learn what this judgment means for cross-border VAT claims.

Landmark Tax Tribunal Win for VAT Recovery Rights: Hastings Insurance Services v HMRC

The Tribunal in Hastings Insurance Services Ltd v HMRC confirmed that UK intermediaries can recover VAT on services provided to overseas insurers. This decision challenges HMRC’s interpretation of VAT law and sets a strong precedent for cross-border transactions.

Post date 22 August 2025
Post author By Qasim Mehmood
Post categories In Administrative Law, Case Study, Costs, Financial Services Litigation, Financial Services Tribunal, First Tier Tax Tribunal, HMRC, Litigation, Tax Law, Taxation
Tags Article 169(c), Article 169(c) VAT directive, Brexit, Brexit VAT rules, cross-border insurance services, cross-border VAT, cross-border VAT UK, EU VAT Directive, EU VAT post-Brexit, Finance Act 2023 VAT amendments, First Tier Tax Tribunal, Gibraltar insurer VAT, Hastings Insurance, Hastings Insurance Services Ltd v HMRC, Hastings Insurance VAT case, historic VAT claims UK, HMRC, HMRC VAT dispute, input vat, insurance intermediaries, insurance intermediary tax claims, insurance intermediary VAT, offshore looping regulations, Specified Supplies Order, Specified Supplies Order 2019, Tax Litigation, UK insurance sector VAT, UK retained EU law VAT, UK tax tribunal VAT decision, UK VAT recovery, VAT, VAT compliance insurance intermediaries, VAT reclaim for intermediaries, vat recovery, VAT tribunal decision

Landmark Tax Tribunal Win for VAT Recovery Rights: Hastings Insurance Services v HMRC

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