Commentary

D7.1217 Qualifying conditions—UK film expenditure

Corporate tax
Corporate tax | Commentary

D7.1217 Qualifying conditions—UK film expenditure

Corporate tax | Commentary

D7.1217 Qualifying conditions—UK film expenditure

At least 10% (25% if the principal photography was completed prior to 1 April 2014) of the core expenditure1 incurred2 on a film must be UK expenditure3. 'UK expenditure' is defined as expenditure on goods or services that are used or consumed4 in the United Kingdom5. Any apportionment of expenditure as between UK expenditure and non-UK expenditure must be made on a fair and reasonable basis6.

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