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Orchestra Tax Relief
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
Orchestra Tax Relief
Orchestra Tax Relief
Last update
: 31st October 2024
GO
Contents
Contents
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Close section
OTR10000: Chapter 1: the basics
OTR10005: The basics
OTR10010: The relief
OTR10020: Orchestral concert
OTR100030: Separate trade and elections
OTR10040: Additional deduction
OTR10050: Loss surrender
OTR10060: Losses
Close section
OTR20000: Chapter 2: how to make a claim
OTR20005: Claims summary
OTR20010: How to make a claim: how relief is claimed
OTR20020: How to make a claim: additional deduction
OTR20030: How to make a claim: further details to be provided
OTR20032: Additional information form - sections 1, 2 and 3: applicant, business and claim information
OTR20034: Additional information form - section 6: production details
OTR20036: Additional information form - sections 7 and 8
OTR20038: How to make a claim: supporting evidence
OTR20039: How to make a claim: Company tax return
OTR20040: How to make a claim: abandonment
OTR20050: How to amke a claim: time limits
OTR20060: How to make a claim: amending returns
OTR20070: How to make a claim: payment of tax credit
Close section
OTR30000: Chapter 3: taxation
OTR30010: Taxation: separate orchestral trade: introduction
OTR30020: Taxation: election for concert series
OTR30100: Taxation: separate trade: commencement
OTR30110: Taxation: separate trade: cessation
OTR30120: Taxation: separate trade: pre-trading expenditure
OTR30210: Taxation: profit/loss calculation: income: nature
OTR30220: Taxation: profit/loss calculation: income: timing
OTR30230: Taxation: profit/loss calculation: expenditure: nature
OTR30240: Taxation: profit/loss calculation: expenditure: timing
OTR30250: Taxation: profit/loss calculation: matching income to expenditure
OTR30255: Taxation: profit/loss calculation: matching income to expenditure in different periods of account
OTR30260: Taxation: profit/loss calculation: estimating amounts
Close section
OTR40000: Chapter 4: losses
OTR40010: Losses: introduction
OTR40020: Losses; brought forward
OTR40030: Losses: pre-completion periods
OTR40040: Losses: completion period
OTR40050: Losses; terminal losses
OTR40100: Losses: orchestral production companies: transfer of trade
Close section
OTR50000: Chapter 5: qualifying concerts
OTR50010: Qualifying concerts
OTR50020: Qualifying concerts: orchestrals concerts
OTR50030: Qualifying concerts: live performances to paying members of the general or provided for educational purposes
OTR50040: Qualifying concerts: minimum European expenditure
OTR50045: Qualifying concerts: minimum expenditure condition - transition rules
OTR50055: Subsidy control
Close section
OTR60000: Chapter 6: eligible expenditure
OTR60005: Eligible expenditure: introduction
OTR60010: Eligible expenditure: core expenditure
OTR60020: Eligible expenditure: meaning of ‘phases of orchestral concert’
OTR60030: Eligible expenditure: distinguishing rehearsal and performance costs
OTR60040: Eligible expenditure: payment for music rights
OTR60050: Eligible expenditure: European expenditure
OTR60060: Eligible expenditure: UK expenditure
OTR60070: Eligible expenditure: European and UK expenditure - transition rules
OTR60120: Eligible expenditure: non-core expenditure
Close section
OTR70000: Calculation: contents
OTR70010: Calculation: introduction
OTR70015: Calculation: qualifying expenditure and transactions with connected parties
OTR70020: Calculation: maximum amaount of core expenditure subject to claim
OTR70030: Calculation: rate of relief
OTR70040: Calculation: additional deduction
OTR70100: Calculation: surrenderable losses and Orchestra tax credit
OTR79110: Calculation: surrenderable losses and Orchestra tax credit: example
Close section
OTR80000: Not-for-profit organisations
OTR80010: Not-for-profit organisations: introduction
OTR80020: Not-for-profit organisations: direct tax
OTR80030: Not-for-profit organisations: indirect tax: Value Added Tax
Close section
OTR90000: Chapter 9: Contents
OTR90010: Avoidance: Introduction
OTR90025: Avoidance: Inflation of costs
OTR90030: Avoidance: Tax avoidance arrangements
OTR90045: Avoidance: Transactions not entered into for genuine commercial reasons
OTR90050: Avoidance: Transfer pricing
[18.97.14.86]
18.97.14.86