Updates: Television Production Company Manual
2023
Avoidance and disclosure: avoidance: valuation of core expenditure
Additional guidance on use of transfer pricing guidelines and third party comparables in claims to connected party expenditure. Clarification that inflated mark-up rates will be challenged.
2022
Television Production Company Manual: recent changes
Page archived – old legacy update page no longer required
Taxation: examples 1 and 2: one-period and two-period productions
Tables reformatted
2020
Eligible expenditure: ineligible expenditure
Added furlough section
2019
Added section about amended return procedure
2018
Overview and general definitions: State aid
Added sections on undertakings in difficulty and transparency
Updated for new loss provisions
Losses: completion and later periods
Updated for new loss provisions
Losses: pre-completion periods
Updated for new loss provisions
Qualifying television programmes: intended for broadcast
Amended to reflect correct legislative position