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Children’s TV tax relief: Autumn Statement 2014

Author

Andy Wood

Andy is a practical, creative tax adviser who assists a variety of clients in achieving their personal and commercial objectives in the most tax efficient manner.

The relief afforded to animated television productions will be extended to include qualifying expenditure in respect of children’s television productions from April 2015.

For qualifying Companies, it will be possible to claim relief against their corporation tax bill or to claim a 25% tax credit.

The implementation of this relief is subject to EU state aid clearance.

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