VAT Exemption for Live Cinematic Broadcasts Denied by UK First-tier Tribunal

• The First-tier Tribunal (FTT) has released its decision in the case of Derby Quad Limited (DQ) regarding under declared VAT on admission charges to live event performances broadcast to DQ from other locations.
• DQ claimed that its supplies were exempt from VAT under Item 2, Group 13, Schedule 9, VATA94.
• HMRC raised an assessment and argued that live cinematic broadcasts are not exempt from VAT.
• DQ contended that the admission charges to live events met the criteria for VAT exemption.
• The FTT agreed with HMRC that live events are not capable of being a ‘theatrical performance’ and therefore not exempt from VAT.
• The FTT also agreed with HMRC that the assessments were raised within the required time limits.
• The appeal against the validity of the assessments was dismissed.

Source: ey.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.

---

---