Video game development
Additional deduction in calculating profit or loss of separate video game trade
First period of account
Generally
Subsequent periods of account
Claims
Artificially inflated
Generally
Provisional claim, meaning
Surrenderable loss, meaning
Tax credits
Commencement arrangements
Conditions for relief
Applying for certification as a British video game
Cultural test
Generally
Intended for supply to general public
Withdrawal of certification
Confidentiality of information and wrongful disclosure
Meanings
Core expenditure
Generally
Qualifying expenditure
UK expenditure
Video game
Video game development activities
Video games development company
Overview
Separate video games trade, meaning
Completion period, meaning
Cost of
Estimates
Generally
Income from
Losses, generated in
Pre-completion period, meaning
Relevant later period, meaning
Terminal loss, meaning