SGA Productions Limited v Revenue and Customs: FTTTx 8 Feb 2022

Corporation Tax – Theatre Tax Relief – members of the public paying a single fee to a third party for admission to a site where there is free access to a number of attractions including theatrical performances produced by the Appellant – no separate fee charged for the Appellant’s shows – whether members of the public are ‘paying’ in respect of the Appellant’s production – no – whether Commercial Purpose Condition in Section 1217GA CTA 2009 is met – no – appeal dismissed

Citations:

[2022] UKFTT 45 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 22 April 2022; Ref: scu.675654