I have a client who I do VAT bookkeeping for. He has asked if his Wrestling refereeing should be VAT'able, as his mate has told him it should be zero rated as it's an acting performance, with a predetermined result, so not a sporting event??
Can anyone shed any light on this please, as I can only find references to sporting referees being required to charge their services and this being charged at the standard rate of VAT.
Neither can I find anything that would suggest a Performer would be zero rated, as I wouldn't class his performance in this context as being part of a cultural education??
Any words of wisdom would be much appreciated - thanks