Garsington Opera Ltd v Revenue and Customs: FTTTx 28 Apr 2009

FTTTx Value Added Tax – Input tax – Attribution of input tax – Opera Company making both exempt and taxable supplies – Company makes exempt supplies of tickets and taxable supplies of sponsorship rights, programmes, CDs etc. to public and makes taxable supplies of productions to outside concert hall – Company pays input tax when obtaining the production inputs required to make the opera productions presented as part of season – Whether input tax on production inputs deductible – Yes – Value Added Tax Regulations 1995, SI 1995/2518 reg 101(2)(b) and (d)


[2009] UKFTT 77 (TC)




England and Wales


Updated: 30 July 2022; Ref: scu.373609