Video games development relief
Additional deductions
Artificially inflated claims
Generally
Adjustments in calculating profits of trade
Availability
British video game, certification
Capital allowances
Commencement
Confidentiality of information
Consequential renumbering of provisions
Core expenditure
Costs
Deductions not routine deductions
Entitlement to relief
Certification as British game
Generally
Time limit for amendments and assessments
UK expenditure condition
Estimates
Film tax relief
General provision
Income from video game
Intangible fixed assets
Intended for supply
Interest on overpaid/unpaid tax
Losses
Restriction while video game in development
Surrender
Terminal losses
Use in later period
Penalties for errors
Research and development expenditure
Restriction on claiming other tax reliefs
Returns
Separate video game trade
Calculation of profits or losses
Generally
Shortfall in qualifying expenditure
Surrender of losses
Tax credit
Artificially inflated claims
Generally
Payment of
UK expenditure
Video game, meaning
Video games development activities, meaning
Video games development company
Wrongful disclosure