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In Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910, the Court of Appeal (CA) upheld the Upper Tribunal's (UT) decision that there was no direct and immediate link between Opera production costs and the sale of food and drink that would allow the input VAT on the former to be deductible.

The Royal Opera House appealed the UT's decision and the CA held that:

Useful links on this topic

Royal Opera House Covent Garden Foundation v HMRC [2019] TC7157  
In the Royal Opera House Covent Garden Foundation v HMRC [2019] TC7157 the FTT made a helpful analysis as to when taxable supplies can be directly associated with production costs for the purposes of partial exemption allocation of residual input tax. 

HMRC v Royal Opera House Covent Garden Foundation [2020] UKUT 0132  
In HMRC v Royal Opera House Covent Garden Foundation [2020] UKUT 0132 (TCC), the Upper Tribunal (UT) rejected a claim for the input VAT attribution of opera production costs to the taxable supply of catering and ice cream to visitors. 

Partial exemption and input VAT 
How do you calculate the amount of input tax you can recover under the VAT partial exemption rules? What are the de minimis rules?

How to appeal an HMRC decision (VAT)
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal, what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External link

Royal Opera House Covent Gaden Foundation v HMRC [2021] EWCA Civ 910


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