The Commissioners for HM Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 0132 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Herrington on 22 April 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
22 April 2020
Category:
Tax
Release date:
22 April 2020

Read the full decision in The Commissioners for HM Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 0132 (TCC).

VAT – Partial exemption - whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams – no - appeal allowed - Articles 1,168 &173 Principal VAT Directive - ss 24, 25 and 26 VATA 1994.

Updates to this page

Published 22 April 2020

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