Hastings Wins VAT Case: Broking Services to Gibraltar Insurer

• Hastings Insurance Services Limited provided insurance broking services to Advantage Insurance Company Limited, a Gibraltar insurer.
• The First Tier Tribunal ruled in favor of Hastings.
• The Tribunal found that the 2019 amendment to the Value Added Tax (Input Tax) (Specified Supplies) Order 1999 was incompatible with the EU Principal VAT Directive.
• The Tribunal held that “customer” in Article 169(c) refers to Hastings’ customer, Advantage, not the UK policyholder.
• The Tribunal found that Article 169(c) has direct effect and can be relied on for the pre-Brexit period.
• The Tribunal held that Article 169(c) continues to have direct effect in UK law for the post-Brexit period.

Source: taxscape.deloitte.com

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.

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