How EU VAT law applies post Brexit – the Hastings decision

Following Brexit, the law is not yet clear on how far EU VAT law remains relevant in UK law. Provisions must pass through an “of a kind” gateway in order to remain relevant. The First-tier Tribunal in Hastings Insurance Services v HMRC is the first tax case to consider this issue in any material way.

Read our article for a review of the decision including why it may take the wrong approach and our thoughts on how this issue will develop given the general law rules in the Retained EU Law (Revocation and Reform) Act 2023 and the VAT-specific rules in Finance Act 2024. Originally published in Tax Journal.