Film production and sound recordings
British film, meaning
Calculation of profits and losses
Cessation of trade
Changes in rules
Commencement of trade
Core expenditure, meaning
Deferred income agreements
Enhanced deductions
Exploitation, charge to tax
Film production company, meaning
Film, meaning
Film-making activities, meaning
Generally
Intended for theatrical release, meaning
Limited budget films, meaning
Limited liability partnership, allowable deductions
Loss relief (companies)
Loss relief (individuals)
Capital contribution
Claimed losses, meaning
Disposal of a right to profits
Double counting prevention
Film-related loss, meaning
Generally
Loss relief restriction
Generally
Partnerships
Sideways relief
Nature of trade
Partnership did not carry on a trade in the relevant period
Plant and machinery allowances
Pre-trading expenditure
Production expenditure, meaning
Refusal to certify, judicial review
Relief
Relief for production or acquisition expenditure
Restriction of relief for successive acquisitions of same film
Tax avoidance, financing production of feature films and meaning of arrangement
Tax credits
Technician, Schedule D or E charge
Trading losses, deductible expenditure
Trading stock
UK expenditure