OTR20040 - Orchestra Tax Relief: how to make a claim: abandonment

S1217S, 1217PB and 1217TA CTA 2009

If a concert or series of concerts is abandoned at any point during the production phases, the abandonment will mean that the Orchestral Production Company (OPC) has ceased to carry on the separate orchestral trade in respect of those concerts because it has ceased to satisfy the conditions at S1217PB CTA 2009.

The OPC can still claim relief for qualifying production expenditure incurred before the concert or series of concerts was abandoned provided that the European expenditure condition is met. If the bulk of the European expenditure was planned to fall later in the production phases, after the point at which the production was abandoned this condition may not be satisfied and relief may be clawed back (S1217TA CTA 2009).

A concert may be treated as abandoned if it were originally intended to be an orchestral concert, but then later the intention changed so that it becomes a non-orchestral concert.

The inclusion of individually abandoned concerts will not invalidate an election, providing that a high proportion of the concerts were planned to be qualifying immediately prior to their abandonment.