- People in Derby can watch a simultaneous screening of The Tempest at Derby Quad instead of traveling to Stratford-upon-Avon.
- The First-tier Tribunal ruled that the audience at Derby Quad was not watching a theatrical performance.
- The performers would not receive feedback from the remote audience in Derby, unlike the audience in Stratford-upon-Avon.
- Derby Quad’s arguments that event cinema is a modern variant of a theatre performance were rejected.
- Derby Quad’s tickets do not qualify for VAT exemption and their appeal was dismissed.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
