ICAEW on proposed changes to creative industry tax reliefs

[ad_1] The government has suggested merging five audio-visual tax reliefs and altering the mechanism by which businesses claim relief to an ‘above the line’ taxable credit. The five audio visual (AV) reliefs under discussion in HM Treasury’s consultation are:  Film tax relief (FTR)  Animation tax relief (ATR)  High-end TV tax relief (HETV tax relief)  Children’s […]