Proposed changes to tax reliefs for television programmes and video games

The chancellor, in his Budget statement on 19 March 2014, proposed changes to tax reliefs for television programmes and video games that were introduced by the Finance Act 2013. There are also new tax reliefs for theatre productions and major sporting events.

Certain amendments are proposed to clarify the application of reliefs introduced by the Finance Act 2013 for television programmes and video games.

There will be a new relief for theatre: with effect from 1 September 2014, theatre productions, which include theatre, ballet, dance and opera, musicals and other live performance, will qualify for corporation tax relief of up to 25 per cent. The government will also have the power to make future income tax and corporation tax provision for major sporting events using secondary legislation…

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