Revenue and Customs v Royal Opera House Covent Garden Foundation: [2020] UKUT 132 (TCC) (22 April 2020)
VAT - Partial exemption - whether costs of staging productions have a direct and immediate link to taxable supplies of catering and ice creams - no - appeal allowed - Articles 1,168 &173 Principal VAT Directive - ss 24, 25 and 26 VATA 1994
22 April 2020
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