The Derby Quad Ltd First-Tier tribunal case involved a dispute over whether the appellant’s admission to a screening should be exempt from VAT as a cultural and theatrical performance or subject to standard rate as a cinema presentation. The appellant argued that the live event was an “experience” with artistic merit and audience participation, while HMRC argued that admission charges to cinematic performances and live performances broadcast from other locations were taxable. The tribunal concluded that a live event is not capable of being a theatrical performance and dismissed the appeal. This case highlights the importance of subtle variations in supplies and their interpretations in determining VAT outcomes.
Source Marcus Ward
