Commentary

D7.1259 Video games tax relief—qualifying conditions: European expenditure

Corporate tax
Corporate tax | Commentary

D7.1259 Video games tax relief—qualifying conditions: European expenditure

Corporate tax | Commentary

D7.1259 Video games tax relief—qualifying conditions: European expenditure

At least 25% of the core expenditure incurred by the company on the relevant game must be expenditure on goods or services that are provided from within the UK or European Economic Area (referred to in the legislation as 'European expenditure')1. Core expenditure refers to expenditure on designing, producing and testing the video game. Any expenditure incurred in designing the initial concept for the video game (eg. setting out the business case for making a game) and on further debugging a completed video game or carrying out maintenance in connection with a

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