The interview with Fabian Barth, VAT Manager at Alvarez & Marsal, discusses the challenges of obtaining binding rulings in the UK, recent Supreme Court VAT cases in 2025, and his view that legislative changes should allow public law arguments in tribunals. He notes that the Hotel La Tour and Prudential cases downplayed CJEU precedent, and that European case law remains binding but is not always applied.
Hotel La Tour [2025] UKSC 46 and Prudential [2025] UKSC 34 were the Supreme Court cases involving VAT in 2025.
Both Hotel La Tour and Prudential downplayed the role of CJEU case law in their decisions.
No, binding rulings are quite difficult to obtain in the UK.
He suggests legislative intervention to make it clear that public law arguments may always be entertained in tribunals, easing review of HMRC decisions.
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