The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.
On 19 January 2018 Judge Harriet Morgan gave judgment in Hastings Insurance Services Ltd v HMRC [2018] UKFTT 27 in the First-tier Tribunal. The principal question was whether Advantage Insurance Company Limited (Advantage) a Gibraltar incorporated company was operating through a UK fixed establishment (FE) for the purposes of VAT. If Advantage did have a UK FE the subsequent question was whether supplies being received by Advantage were being received by the UK FE or by the Gibraltarian business establishment (BE). The tribunal found in favour of the appellant by finding that Advantage did not have a UK FE. The judgment reviews the relevant case law and is of importance for corporations operating under similar corporate structures.
Background
Hastings Insurance Services Ltd...
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The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.
On 19 January 2018 Judge Harriet Morgan gave judgment in Hastings Insurance Services Ltd v HMRC [2018] UKFTT 27 in the First-tier Tribunal. The principal question was whether Advantage Insurance Company Limited (Advantage) a Gibraltar incorporated company was operating through a UK fixed establishment (FE) for the purposes of VAT. If Advantage did have a UK FE the subsequent question was whether supplies being received by Advantage were being received by the UK FE or by the Gibraltarian business establishment (BE). The tribunal found in favour of the appellant by finding that Advantage did not have a UK FE. The judgment reviews the relevant case law and is of importance for corporations operating under similar corporate structures.
Background
Hastings Insurance Services Ltd...
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