TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Film Tax Relief

HMRC have set up a specialised unit to deal with Film Tax Relief with effect from 1 January 2008.

According to HMRC, there are two exceptions to this:

  • Cases that are being dealt with by Large Business Service (mainly those which are part of larger groups) which will continue to be dealt with there.
  • Where an enquiry into a claim was already underway before 1 January 2008, the existing office may continue to deal with the company, with specialist advice from the Film Tax Credit Unit.

Further information is available at http://www.hmrc.gov.uk/films/ftr-unit.htm.