SGA Productions has been sending pirates and puppets to Legoland Windsor for years. Costumed daredevils jumped off towers, there were sword fights and fireworks at the park and also at Whipsnade Zoo. The taxman, however, was not applauding.
HM Revenue & Customs says that SGA is not entitled to claim theater tax relief, a grant that allows theaters to recoup the costs of putting on a show. The taxman said it could claim the discount only if people were coming to Legoland and Whipsnade solely to see its shows, not to visit the animals and go on the rides. The case went to a first-tier tax tribunal, where Judge Jane Bailey examined 200 reviews on the Tripadvisor website to see if visitors had praised SGA