Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
Bugs Bunny is an opera fan.
We know this from What’s Opera Doc? and Rabbit of Seville. To put a production on in an opera house (in the real world and not a cartoon) costs are incurred and VAT is incurred on those costs. Admission to the opera is exempt and to the extent that any of the VAT incurred is attributable to the performance itself it is not recoverable. However a night at the opera is more than just the performance. A visit to the Royal Opera House in Covent Garden for example one of the world’s pre-eminent opera houses has been described as ‘a fully integrated visitor experience’ because unlike...
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Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
Bugs Bunny is an opera fan.
We know this from What’s Opera Doc? and Rabbit of Seville. To put a production on in an opera house (in the real world and not a cartoon) costs are incurred and VAT is incurred on those costs. Admission to the opera is exempt and to the extent that any of the VAT incurred is attributable to the performance itself it is not recoverable. However a night at the opera is more than just the performance. A visit to the Royal Opera House in Covent Garden for example one of the world’s pre-eminent opera houses has been described as ‘a fully integrated visitor experience’ because unlike...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
