HMRC has set out the terms of its tax avoidance schemes ‘settlement opportunity’ as they will apply to film production partnership schemes.
Film production partnerships are those which seek to claim relief for expenditure incurred on the production of a qualifying British film under F(No2)A 1992 ss 42 and 48, HMRC said.
HMRC has set out the terms of its tax avoidance schemes ‘settlement opportunity’ as they will apply to film production partnership schemes.
Film production partnerships are those which seek to claim relief for expenditure incurred on the production of a qualifying British film under F(No2)A 1992 ss 42 and 48, HMRC said.
