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Find out how to account for VAT on entertainment provided by your business.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
Check which attractions are eligible for the temporary reduced rate of VAT from 15 July 2020.
Withhold tax on payments to foreign entertainers and sportspersons when they exceed their personal allowance and how to make payments to HMRC.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Friday 22nd October 2021
Secretary of State for Northern Ireland Brandon Lewis today (Friday 29 Oct) announced that the landmark Live at the Waterfront! concert will be televised on Sky Arts and Freeview on Monday 13 December. The major television deal means that everyone...
The Chancellor has thrown his support behind a charity concert to raise money for victims of the Ukraine war – announcing that all tax collected from ticket sales will go directly to the good cause.
Independent Venue Week’s action to clamp down on secondary ticket touts has been welcomed by Minister for the Creative Industries, Margot James.
Sales of tickets on platforms such as viagogo and StubHub should be subject to tighter rules, the CMA has today proposed.
On Sunday 2 May, Festival Republic will host an outdoor gig at Sefton Park, Liverpool, as the latest event to join the government’s Events Research Programme to get large audiences back to live events safely this summer.
Gig goers and sports fans will have more chance to see their favourite stars in 2018 as the Government cracks down on touts using “bots” to bulk buy tickets for resale on secondary ticketing sites.
Following CMA enforcement action, 3 major secondary ticketing websites have pledged a number of changes to the way information is provided to customers.
New rules will require sellers and platforms to provide more information around resold event tickets, protecting consumers from rip off prices
Music lovers, sports fans and theatre goers using secondary ticket sites will have access to better information to help them know what they are buying, following action by the CMA.
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