Commentary

D7.1292 Orchestra tax relief—qualifying conditions: commercial purpose

Corporate tax
Corporate tax | Commentary

D7.1292 Orchestra tax relief—qualifying conditions: commercial purpose

Corporate tax | Commentary

D7.1292 Orchestra tax relief—qualifying conditions: commercial purpose

The company must intend that the concert should be performed live by the musicians1 before paying members of the general public or provided for educational purposes2. 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 orchestral production company, whose main charitable aim is educational to present to schools. Where a performance is for

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