Commentary

D7.1277 Theatrical production tax relief—qualifying conditions: commercial purpose

Corporate tax
Corporate tax | Commentary

D7.1277 Theatrical production tax relief—qualifying conditions: commercial purpose

Corporate tax | Commentary

D7.1277 Theatrical production tax relief—qualifying conditions: commercial purpose

At the beginning of the production phase the company must intend that the performances will be to paying members of the general public or provided for educational purposes1. So events held in private will not be eligible unless those attending are charged for the entertainment (and there is a view to making a profit). Performances for educational purposes do not have to be before the general paying public. This allows, for example a charitable theatrical production company, whose main charitable aim is educational to present to schools. Where a performance

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