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DAVE MORRISON takes a wide-angle look at the movie business
KEY POINTS
- EIS seems tailor-made for film investment.
- The SEIS can give 100.5% tax relief.
- Companies’ film tax credits under CTA 2009 Part 15.
- The conditions that must be satisfied for tax relief.
- HMRC keep a close watch on the operation of PAYE.
Tax may not be easily worked into a movie plot but it is essential when plotting a movie.
Tax can influence where a movie is made funding budget and cost so here’s a synopsis of some dramas now showing.
Perhaps we should start with the prequel and a brief retro look back (in sepia of course) to explain the legacy we have today.
Back in the days of VHS there were two key pieces of legislation in F(No 2)A 1992 ...
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