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PE78000 | Guidance for specific trade sectors: Theatres and Operas: contents

From HM Revenue & Customs · VAT Partial Exemption Guidance

VAT deduction by theatres on production costs

HMRC released Revenue & Customs Brief 45/07 following the judgement by the Court of appeal in Mayflower. HMRC revised its position following the Tribunal decision in Garsington Opera. The revised position is set out in R&C Brief 65/09.

Contents2 entries

  1. PE78100Guidance for specific trade sectors: Theatres and Operas: Mayflower Theatre
  2. PE78200Guidance for specific trade sectors: Theatres and Operas: Garsington Opera