VAT Challenge: Cultural Exemption for Broadcasted “Live” Events – A Case Study

• Recent FTT VAT case on the Cultural Exemption legislation
• Case involves admission income to a broadcast of a live performance
• VAT legislation does not always keep up with technology
• Charity sold tickets to broadcasts of live National Theatre performances
• HMRC argued that admission was not to see a live performance but a film
• FTT agreed with HMRC that there was a difference
• Other cases have looked at technology’s interaction with VAT treatment
• Interpretation of existing VAT legislation depends on technology’s impact

Source: centurionvat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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