The Royal Opera House Covent Garden Foundation v Revenue and Customs (VAT – Partial Exemption): FTTTx 24 May 2019

VAT – Partial exemption – Standard method override – Production costs accepted as ‘residual’ – Whether production costs have a direct and immediate link to catering and other taxable supplies – Whether ‘break in chain’ or separate supplies – Appeal allowed in part

Citations:

[2019] UKFTT 329 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.638511