Chapter TTR50010
Published date | 26 April 2016 |
Record Number | TTR50010 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
Expenditure of a separate theatrical trade is that incurred by the Theatrical Production Company (TPC) on developing, producing, running and closing the production (including any pre-trading expenditure on these activities) and on exploiting the production.
Theatre Tax Relief (TTR) is only available on core expenditure that is European expenditure.
Core expenditure is expenditure that is incurred on:
- producing the production
- exceptional running costs, and
- closing the production.
Exceptional running costs may include expenditure incurred by the TPC on or after the date of the first live performance of the production to the paying general public or provided for educational purposes in connection with, for instance, a substantial recasting or a...
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