Tax is rarely exciting. It falls between dealing with insurance and music clearances in the top ten things I dislike most about my job. However, it’s a necessary evil and I often have to spend large amounts of time getting to grips with the intricacies of legislation.
Last year I was ploughing through the finer details of the UK Tax Relief scheme when something hit me—there is no criteria for the length of eligible films.
This means that short films can claim tax relief (so long as they meet the other eligibility rules, of course).
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