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Updates: Video Games Development Company Manual

2023

20 June 2023 published amendments

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.

2020

4 September 2020 published amendments

2019

25 February 2019 published amendments

Claims: how relief is claimed

Added new procedure for claims in amended returns

2018

20 December 2018 published amendments

Avoidance and disclosure: Interaction with Research and Development Credits and State Aid

Updated R&D section to reflect latest R&D rules. Added sections on undertakings in difficulty and transparency.

14 December 2018 published amendments

Losses: terminal losses

Updated for new loss provisions

15 February 2018 published amendments

Losses: completion and later periods

Updated for new loss provisions

Losses: pre-completion periods

Updated for new loss provisions