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UK Film and Television Tax Reliefs

 
Harry Hicks Head of Film and TV at Chiltern plc outlines the current tax regime for film financing following recent changes
 
The past year has been a turbulent time for the UK film industry. A series of announcements from the Inland Revenue not only closed down a number of the more exotic schemes which were being used to finance films but also seriously affected some of the more conventional structures. Now that we have the 2005 Finance Bill it is probably an appropriate moment to 'take stock' of what the film tax reliefs actually are in the light of the anti-avoidance legislation we have had over the past three years. It will also be timely to mention the proposed new film relief as well as the anti-avoidance rules surrounding loss relief claims by...

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