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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases continues our coverage of Standing Committee A's consideration of the Finance Bill
Standing Committee A resumed on Thursday 18 May continuing its discussion of Clause 32 (Meaning of 'film production company'). The Economic Secretary (Ed Balls) commented:
'The hon. Member for Braintree (Mr. Newmark) who is not currently with us but who was certainly here on Tuesday asked a good question about how we intend to prevent the deliberate manipulation of the divide between development and pre-production. ... if all else fails the remedy lies in paragraph 3 of schedule 5 which gives the Treasury the power to specify what is included or excluded in respect of expenditure qualifying for the enhancement. Any attempt to disguise expenditure as...

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