Aug 22, 2025
Landmark Tax Tribunal Win for VAT Recovery Rights: Hastings Insurance Services v HMRC
The First-tier Tax Tribunal’s decision in Hastings Insurance Services Ltd v HMRC [2025] UKFTT 275 (TC) marks a turning point for VAT recovery rights in the UK insurance intermediary sector. The Tribunal found in favour of Hastings, holding that input VAT was recoverable on services supplied to a Gibraltar-based insurer, even where the insured policyholders resided in the UK. The case scrutinised…
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