UUÂãÁÄÖ±²¥

Other creative sector tax reliefs

Produced by Tolley in association with
Corporation Tax
Guidance

Other creative sector tax reliefs

Produced by Tolley in association with
Corporation Tax
Guidance
imgtext

What other creative sector reliefs are there?

There are three other creative sector tax reliefs available, which are as follows:

  1. •

    theatre production tax relief (CTA 2009, Pt 15C, ss 1217F–1217OB)

  2. •

    orchestra tax relief (CTA 2009, Pt 15D, ss 1217P–1217U)

  3. •

    museum and gallery exhibition tax relief (CTA 2009, Pt 15E, ss 1218ZA–1218ZFA)

Tax relief is given through an additional deduction for qualifying expenditure

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Powered by

Popular Articles

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

14 Jul 2020 13:24 | Produced by Tolley in association with Will Sweeney Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more