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.
Read the full decision in .
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.
Published 22 April 2020