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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 |