#cross-border vat

[ekremdum-blog]

The reverse charge and place-of-supply rules govern cross-border VAT. Two of the most error-prone areas of indirect tax, made clear.

VAT Reverse Charge and Place of Supply Rules Explained

[lexlawuk]

Landmark Tribunal VAT Win for Insurance Intermediaries: Hastings 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…

Landmark Tribunal VAT Win for Insurance Intermediaries: Hastings v HMRC