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Home / Simons-Taxes /Corporate tax /Part D7A Other special sectors /Division D7.12 Creative industries /Orchestral production companies / D7.1285 The taxation of orchestral production companies

D7.1285 The taxation of orchestral production companies

Corporate tax

D7.1285 The taxation of orchestral production companies

A special regime is in place which governs the taxation of orchestral production companies¹. The rules for orchestral production companies broadly mirror the ones for film production companies and are detailed in D7.1287–D7.1294. HMRC guidance can be found in their Orchestra Tax Relief Manual².

Definition of orchestral production company

A company is an orchestral production

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

E1.1502 Tax treatment of transfers with accrued interest

I5.251 Absolute entitlement by the life tenant

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

C2.106 Deferred and contingent consideration on disposals

D4.104 Company residence and the case law test

I5.1304 Beneficiary with contingent interest