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Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2024.
1. Overview Legislation included in the Finance Bill (‘the Bill’)…
This tax information and impact note is about the higher rate of relief for the audio-visual expenditure credit scheme for independent film productions.
Who is likely to be affected Companies claiming the Audio-Visual…
This measure is about administrative changes being made to all the creative industry tax reliefs.
Who is likely to be affected Companies claiming tax relief for films,…
1. Creative sectors Schedule 1 makes provision about the treatment for…
Clause 1: Administrative changes to the Creative Industry Tax Reliefs…
This tax information and impact note is about the reform of the film, TV and video games tax reliefs to expenditure credits.
Draft guidance covering changes to the Research and Development (R&D) tax reliefs due to be implemented on 1 April 2023.
This document consults on all aspects of Corporate Capital Loss Restriction.
First published during the 2016 to 2019 May Conservative government
We are inviting comments on a draft statutory instrument for an extension to the oil and gas investment and cluster area allowances to include tariff receipts as relevant income.
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