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  1. Home
HMRC internal manual

Video Games Development Company Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
20 June 2023 - See all updates
  1. Back to contents

VGDC80000 - Avoidance and disclosure: contents

  1. VGDC80010
    Exchange of Information between HMRC and DCMS/BFI Certification Unit
  2. VGDC80020
    Avoidance - introduction
  3. VGDC80030
    Avoidance - valuation of core expenditure
  4. VGDC80040
    Avoidance - inflation of development costs
  5. VGDC80050
    Avoidance - inflation of claims
  6. VGDC80060
    Avoidance - transfer pricing
  7. VGDC80070
    Interaction with Research and Development Credits and State Aid
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