Musings from Manchester: Drama in the courtroom

Geoffrey Shindler reviews a theatre tax relief case that caused HMRC to ponder the definition of drama and whether a story has to have a beginning, a middle and an end The tribunal was not impressed with HMRC’s approach to theatre tax relief, regarding it as ‘somewhat hard to pin down and seemed a little …
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Cases Referenced

  • Thursford Enterprises Ltd v HMRC [2022] UKFTT 240 (TC)