Additional deduction in calculating profit or loss of separate video game trade

First period of account

Commentary – Tax Reporter ¶715-271 ; Tax Reporter ¶715-328

Generally

Commentary – Tax Reporter ¶715-271 ; Tax Reporter ¶715-328

Subsequent periods of account

Commentary – Tax Reporter ¶715-271 ; Tax Reporter ¶715-328

Claims

Artificially inflated

Commentary – Tax Reporter ¶715-285

Generally

Commentary – Tax Reporter ¶715-268 ; Tax Reporter ¶715-362

Provisional claim, meaning

Commentary – Tax Reporter ¶715-315

Surrenderable loss, meaning

Commentary – Tax Reporter ¶715-274

Tax credits

Commentary – Tax Reporter ¶715-274

Commencement arrangements

Commentary – Tax Reporter ¶715-233

Conditions for relief

Applying for certification as a British video game

Commentary – Tax Reporter ¶715-294

Cultural test

Commentary – Tax Reporter ¶715-294 ; Tax Reporter ¶715-318

Generally

Commentary – Tax Reporter ¶715-288

Intended for supply to general public

Commentary – Tax Reporter ¶715-291

Withdrawal of certification

Commentary – Tax Reporter ¶715-294

Confidentiality of information and wrongful disclosure

Commentary – Tax Reporter ¶715-365

Meanings

Core expenditure

Commentary – Tax Reporter ¶715-245

Generally

Commentary – Tax Reporter ¶715-236–Tax Reporter ¶715-265

Qualifying expenditure

Commentary – Tax Reporter ¶715-265

UK expenditure

Commentary – Tax Reporter ¶715-248 ; Tax Reporter ¶715-297 ; Tax Reporter ¶715-321

Video game

Commentary – Tax Reporter ¶715-236

Video game development activities

Commentary – Tax Reporter ¶715-242

Video games development company

Commentary – Tax Reporter ¶715-239

Overview

Commentary – Tax Reporter ¶715-230

Separate video games trade, meaning

Completion period, meaning

Commentary – Tax Reporter ¶715-350

Cost of

Commentary – Tax Reporter ¶715-334

Estimates

Commentary – Tax Reporter ¶715-337

Generally

Commentary – Tax Reporter ¶715-325

Income from

Commentary – Tax Reporter ¶715-331

Losses, generated in

Commentary – Tax Reporter ¶715-350 ; Tax Reporter ¶715-353 ; Tax Reporter ¶715-356 ; Tax Reporter ¶715-359

Pre-completion period, meaning

Commentary – Tax Reporter ¶715-350

Relevant later period, meaning

Commentary – Tax Reporter ¶715-350

Terminal loss, meaning

Commentary – Tax Reporter ¶715-350