Performance is mainly through the playing of roles

The taxpayer held its Christmas Spectacular show in Norfolk five years ago and claimed theatre tax relief. To qualify for this relief a production must consist of ‘a play opera musical or other dramatic piece that tells a story where the performances are live and the performers give their performances wholly or mainly through the playing of roles’. 

HMRC refused relief on the basis the show was not a ‘dramatic piece’ but was more like a variety show where each participant performed as themselves. It said that to be a dramatic piece the taxpayer needed evidence of a storyline that could be clearly followed through the characters.  

The taxpayer appealed saying there was no statutory requirement to have a narrative and that none of the artistes were performing as themselves.

After watching a video of the show and hearing extensive evidence the First-tier Tribunal...