THURSFORD ENTERPRISES LIMITED v Revenue & Customs (CORPORATION TAX - theatre tax relief - whether Christmas Spectacular is an "other dramatic piece" - yes) [2022] UKFTT 240 (TC) (05 August 2022)


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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> THURSFORD ENTERPRISES LIMITED v Revenue & Customs (CORPORATION TAX - theatre tax relief - whether Christmas Spectacular is an "other dramatic piece" - yes) [2022] UKFTT 240 (TC) (05 August 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08560.html
Cite as: [2022] UKFTT 240 (TC)

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Decision Number: TC08560
Appellant: THURSFORD ENTERPRISES LIMITED
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Mrs Amanda BROWN
Date Of Decision: 05/08/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: CORPORATION TAX - theatre tax relief - whether Christmas Spectacular is an "other dramatic piece" - yes - whether the performers wholly or mainly give their performance
through the playing of roles - yes - appeal ALLOWED
PDF Copy:                                 [2022] UKFTT 240 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08560.html