Etienne Wong: HMRC v Royal Opera House

Etienne Wong: HMRC v Royal Opera House

In the latest article in Tax Journal, Etienne Wong discusses the latest HMRC v Royal Opera House Covent Garden Foundation case where the Upper Tribunal held that there was no ‘direct and immediate’ link between the production costs of staging an opera and the taxable supplies of catering made by the appellant during performances.

Read the full article here.

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