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Practical perspectives

Practical perspectives for the Entertainment, Sport & Media Community.

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Theatre tax credits in the UK

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This practical perspective relates to theatrical producers operating through a Limited Company, wishing to undertake production work through a UK company.

Guide to VAT in the EU

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This practical perspective provides guidance on VAT in the EU and determines if and where VAT is due, and who is liable to pay it.

HMRC guidance on transferring outstanding PAYE liabilities to employees

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Practical perspective following the case of Demibourne Ltd v HMRC (SpC 486), HMRC amended PAYE regulations with effect from 6 April 2008 to allow transfer of PAYE over for the employer to the employee in certain circumstances.

Film tax relief in the UK

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This practical perspective sets out some of the considerations to bear in mind when making a film tax relief claim.

Successful royalty audits for auditors

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A royalty audit has the potential to cause disruption to the day-to-day activity of the licensee. Unlike a ‘normal’ statutory audit, a royalty audit involves three parties: the licensor (your client), the licensee (the party being reviewed) and the auditor (you).