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Museums and Galleries Exhibition Tax Relief
Publication Date:
2020
Publisher:
Bloomsbury Professional
Copyright:
2020 Crown
Museums and Galleries Exhibition Tax Relief
How to apply the new relief introduced by Finance Act (No.2) 2017
Last update
: 18th February 2020
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Contents
Contents
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Open Section
MGETR10000: Chapter 1: The basics
MGETR10005: Introduction
MGETR10010: Requirements
MGETR10020: Qualifying companies
MGETR10030: ‘Primary’ and ‘secondary’ production companies
MGETR10040: Meaning of ‘exhibition’ and ‘touring exhibition’
MGETR10050: Separate trade
MGETR10060: Additional deduction
MGETR10070: Loss surrender
MGETR10080: Losses
Open Section
MGETR20000: Chapter 2: Making a claim
MGETR20010: Making a claim: How to claim
MGETR20020: Making a claim: CT600
MGETR20030: Making a claim: Further information to be provided
MGETR20040: Making a claim: Abandonment
MGETR20050: Making a claim: Time limits
MGETR20060: Making a claim: Extended time limits where relief is to be reduced
MGETR20070: Making a claim: Payment of tax credit
Open Section
MGETR30000: Chapter 3: Taxation
MGETR30010: Taxation: Separate exhibition trade
MGETR30100: Taxation: Commencement
MGETR30110: Taxation: Cessation
MGETR30120: Taxation: Pre-trading expenditure
MGETR30210: Taxation: Profit/loss calculation: Income - Nature
MGETR30220: Taxation: Profit/loss calculation: Income - Timing
MGETR30230: Taxation: Profit/loss calculation: Expenditure - Nature
MGETR30240: Taxation: Profit/loss calculation: Expenditure - Timing
MGETR30250: Taxation; separate exhibition trade: profit/loss calculation; matching income to expenditure
MGETR30255: Taxation; separate exhibition trade; profit/loss calculation; matching income to expenditure in different periods of account
MGETR30260: Taxation; separate exhibition trade: profit/loss calculation; estimating amounts
Open Section
MGETR40000: Chapter 4: Losses
MGETR40010: Losses; introduction
MGETR40020: Losses; brought forward
MGETR40030: Losses; pre-completion periods
MGETR40040: Losses; completion period
MGETR40050: Losses; terminal losses
MGETR40100: Losses; transfer of trade
Open Section
MGETR50000: Chapter 5: Qualifying exhibitions
MGETR50010: Qualifying exhibitions
MGETR50020: Qualifying exhibitions; exhibitions
MGETR50040: Qualifying exhibitions; minimum EEA expenditure
MGETR50050: Qualifying exhibitions: State aid
Open Section
MGETR60000: Chapter 6: Eligible expenditure
MGETR60005: Eligible expenditure; introduction
MGETR60010: Eligible expenditure; core expenditure
MGETR60030: Eligible expenditure; distinguishing producing and open to public phase costs
MGETR60050: Eligible expenditure; European Economic Area (EEA) expenditure
MGETR60120: Eligible expenditure; non-core expenditure
Open Section
MGETR70000: Chapter 7: Calculation
MGETR70010: Calculation; introduction
MGETR70020: Calculation; maximum amount of core expenditure subject to claim
MGETR70030: Calculation; rate of relief
MGETR70040: Calculation; additional deduction
MGETR70100: Calculation; surrenderable losses and tax credit
MGETR70110: Calculation; surrenderable losses and tax credit example
Open Section
MGETR80000: Chapter 8: Qualifying companies
MGETR80010: Qualifying companies; introduction
MGETR80020: Qualifying companies; direct tax
MGETR80030: Qualifying companies; indirect tax; indirect tax; value added tax (VAT)
Open Section
MGETR90000: Chapter 9: Avoidance
MGETR90010: Avoidance; introduction
MGETR90020: Avoidance; inflation of costs
MGETR90030: Avoidance; tax avoidance arrangements
MGETR90040: Avoidance; transactions not entered into for genuine commercial reasons
MGETR90050: Avoidance; transfer pricing
[3.215.182.81]
3.215.182.81
