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HMRC internal manual

VAT Partial Exemption Guidance

Guidance for specific trade sectors: Theatres and Operas: contents

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.