Chichester Cinema at New Park Ltd v Revenue and Customs: VDT 21 Nov 2005

Whether the business of a cinema falls within the cultural service exemption of item 2(b) of Group 13, Schedule 9 to VAT Act 1994 – whether admission to a cinema is admission to a ‘theatrical, musical or choreographic performance’

Citations:

[2005] UKVAT V19344

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 July 2022; Ref: scu.238034