Terry Back

IAN HAUGHTON and TERRY BACK of Grant Thornton review the tax rules on travel and subsistence for short-term engagements in the film and television industry.
THE TAX TREATMENT of expenses can appear quite complex and overwhelming for many of those in the film and television industry. This article offers a basic overview of how some of the rules are applied to employees in that industry, and a reminder of two relatively simple ways of easing the burden of reporting to the Inland Revenue.
Basic principles