188体育

Section 352 ITEPA 2003

A deduction is permitted by Section 352 ITEPA 2003 for fees paid to agents by theatrical performers out of employment income.

For this purpose a theatrical performer is an actor, singer, musician, dancer or theatrical artist. This means that a deduction can be given to any person with a particular theatrical talent in respect of an employment under which they perform in public. A deduction cannot be given to non-performers, such as a stage manager. It can be given to individuals whose talents are not primarily theatrical but who are employed to perform in a theatrical setting, for example a sports personality appearing in a pantomime.

To qualify for a deduction the theatrical performance need not take place in a theatre. Any setting for a performance is sufficient, such as a television programme, a film or a concert hall. For example, in Madeley and Finnigan v HMRC (SpC547, 2006) a Special Commissioner held that the television presenters, Richard Madeley and Judy Finnigan, were employed as 鈥渢heatrical artists鈥� when working for Granada Television to present the 鈥淭his Morning鈥� magazine programme. The Special Commissioner was satisfied that their work on the programme amounted to a theatrical performance. He interpreted the expression 鈥渢heatrical artist鈥� to mean:

鈥渁 performer or entertainer, performing with a theatrical bent, or in the manner of acting or theatre, but not necessarily in the theatre.鈥�