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VAT treatment of the promotion of and admission to live theatrical and musical events (including performances by non-established performers)

VAT Acts: 2025

Edited by:
Bloomsbury Professional
Publisher:
Bloomsbury Professional
Law Stated At:
10 April 2025
Revenue Material Theatrical and Musical Events: December 2008 [+5 years] 3.1 Background 3.4 Security, catering and similar services 3.5 Traders selling goods or services within a venue 9.1 Relevant sections of the VAT Act 9.2 [Section 8(2)(aa) of the VAT Act 1972 (as amended)] 12.2 What VAT obligations have non-established promoters? Appendix I. : New concession regarding the supply of certain kinds of food and drink Appendix II. : The “Theatres’ Concession” – food or drink supplied in a separate room ...

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