Amy Watkins

Solicitor, Latham & Watkins

Amy Watkins is a knowledge management lawyer in the Tax Department of Latham & Watkins’ London office and is a member of the Chartered Institute of Taxation. Ms. Watkins has extensive experience advising on the tax aspects of M&A and private equity deals, reorganizations, capital markets offerings, and finance transactions. She has acted for a broad range of corporate and financial clients.

Prior to joining the knowledge management team at Latham and Watkins, Ms. Watkins was an associate in the Tax Department. Before joining full-time in 2009, she was a trainee solicitor at the firm.

Contributed to

1

UK film and television tax reliefs [Archived]

Practice Notes

This Practice Note has been archived and is not maintained. In the UK, creative sector tax reliefs were available under the Corporation Tax Act 2009 for both British films and television programmes made or in development before 1 April 2025. This Practice Note covers: the creative sector tax reliefs brought in by the Finance Act 2014; categorising film and television as British; qualifying as a UK production company; calculating tax relief (including example calculations); cultural tests; and tax credit calculations (including the golden points rule and proposed revisions to the film cultural test).

TMT