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FTT rules amusement park shows do not qualify for theatre tax relief (SGA Productions Ltd v HMRC)

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Published on: 22 February 2022
Published by a LexisNexis Tax expert

Table of contents

  • Why it matters
  • Case details

Article summary

Tax analysis: In SGA Productions Ltd v HMRC, the First-tier Tax Tribunal (FTT) held that the company was not entitled to theatre tax relief in respect of stunt and puppet shows which it put on at an amusement park and a zoo.

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Jurisdiction(s):
United Kingdom

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