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Film tax relief

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The Finance Act 2015, Section 29 (Film Tax Relief) (Specified Day) Regulations, SI 2015/1741, specify 1 April 2015 as the effective date for the extension of the 25% rate of film tax relief to all qualifying core expenditure on films still in production at that date.

The Finance Act 2015, Section 29 (Film Tax Relief) (Specified Day) Regulations, SI 2015/1741, specify 1 April 2015 as the effective date for the extension of the 25% rate of film tax relief to all qualifying core expenditure on films still in production at that date. The EU gave state aid approval to the change in July 2015.

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