Film tax: Opportunity knocks for Celtic fringe
Article Abstract:
UK Chancellor Gordon Brown announced in the 2005 Budget that section 48, which provides 100% tax write-off for producers of British films, would be replaced by a new tax credit scheme that would provide British film makers with 20% of the production budget, compared with the 15% they typically receive under the existing section 48 relief. As a result, several filmmakers are turning to the Celtic fringe, namely the Isle of Man, Scotland and Ireland to make their films or look for investments.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
The Mother Teresa question
Article Abstract:
The arguments regarding the impact expected from the amendment made to the International Federation of Accountants' code of ethics standards by Auditing Practices Board (APB) are presented. Some analysts believe that APB should be practical in its approach regarding the requirement for an independent ethics partner at an audit firm having listed clients or other public interest entities.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
Changes to combined code this summe
Article Abstract:
Opposition is growing to the code regarding corporate governance by non-executive directors.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: On a roll. Opportunities abound for the nimble investor. Russian Roulette
- Abstracts: Assigning equity to mortgages. Revisiting customer retention
- Abstracts: Fortune-telling for business, big four style. Pushing the boundaries. Future accountant
- Abstracts: "PR is much more important than advertising," says 'The Donald'. IABCers got money's worth from '03 confab
- Abstracts: The demand for the audit in small companies in the UK. The determinants of the UK Big Firm premium. Audit fee determinants and the large auditor premium in 1900