Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Partial Exemption Guidance

From
HM Revenue & Customs
Updated
, see all updates

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.