Tax

Hastings Insurance Services Ltd v Revenue and Customs (VAT - Input tax - Whether "customer" is company established in Gibraltar or person located in UK insured by Gibraltar company - Whether Article 169(c) of Principal VAT Directive has direct effect - If so, whether this has, or is of a kind that has, been recognised by the CJEU or any court or tribunal in the UK in a case decided before 31 December 2020)

[2025] UKFTT TC TC09444First-tier Tribunal (Tax)2025

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 31 January and 3 February 2025Judgment Date: 03 March 2025 B e f o r e :”

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