Individuals claiming relief for film-related losses

Capital contribution

Chargeable events

Disposal of right to profits

Double counting prevention

Exit events

Generally

Key conditions

Key definitions

Individuals claiming relief for licence-related trading losses

Calculation of income chargeable to tax

Key definitions

Overview

Individuals in partnership

Recovery of excess relief - amount of income treated as received

Recovery of excess relief - conditions

Recovery of excess relief - key definitions

Recovery of excess relief - overview

Overview