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


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


Loss relief restriction



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 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