Commentary

D7.1230 Television production companies—introduction

Corporate tax
Corporate tax | Commentary

D7.1230 Television production companies—introduction

Corporate tax | Commentary

Television production companies

D7.1230 Television production companies—introduction

Finance Act 2013 introduced reliefs for animation and high-end television production which apply for accounting periods beginning on or after 1 April 20131. This relief was extended to encompass certain children's programmes2 for accounting periods beginning on or after 1 April 20153. Where an accounting period straddles this date the periods before or after that date are treated as separate accounting periods and the profits of the company for the straddling period are apportioned to the two separate accounting periods on a just and reasonable basis4

The rules for television production companies broadly

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