Creative Sector Tax Reliefs: The Final Cut?

    April 2013
    As part of the Autumn Statement, the UK Government confirmed its intention to introduce corporation tax reliefs for the video games, animation and high-end television industries from April 2013. The Finance Bill 2013 (released in December 2012) contained the first draft of the legislation that will put these reliefs into effect. This article looks at these and other developments, with the provisions expected to be confirmed at the 2013 Budget (March 20, 2013).