Whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams

Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 132 (TCC) (22 April 2020)

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

Source: bailii.org

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