The Commissioners for HM Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 0132 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Herrington on 22 April 2020.

Read the full decision in .

VAT 鈥� Partial exemption - whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams 鈥� no - appeal allowed - Articles 1,168 &173 Principal VAT Directive - ss 24, 25 and 26 VATA 1994.

Updates to this page

Published 22 April 2020