Income tax – 100% relief for expenditure on qualifying film – s 42 Finance (No 2) Act 1992 and s 48 Finance (No 2) Act 1997 – delay in obtaining certificate as to status of film – whether claim made out of time – alternative claim for subsequent year under s 140 Income Tax (Trading and Other Income) Act 2005 – whether allocation of expenditure to relevant year made out of time – whether valid provisional claim made – whether certification of film by Hungarian authorities under European Convention on Cinematic Co-production sufficient – appeal dismissed
Citations:
[2019] UKFTT 66 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 December 2022; Ref: scu.635668