Updates: Orchestra Tax Relief

2020

4 December 2020 published amendments

Orchestra Tax Relief: taxation: election for concert series

clarified HMRC's approach to elections post-COVID

Orchestra Tax Relief: qualifying concerts: orchestral concerts

update about relevant recordings to clarify the situation post-COVID

4 September 2020 published amendments

Orchestra Tax Relief: eligible expenditure: non-core expenditure

Added furlough section

2019

25 February 2019 published amendments

Orchestra Tax Relief: how to make a claim: how relief is claimed

Added section about amended returns

2018

20 December 2018 published amendments

Orchestra Tax Relief: Qualifying concerts: State aid

Added sections on undertakings in difficulty and transparency

15 February 2018 published amendments

Orchestras Tax Relief: losses: terminal losses

Updated for new loss provisions

Orchestra Tax Relief: losses: completion period

Updated for new loss provisions

Orchestra Tax Relief: losses: pre-completion periods

Updated for new loss provisions

2017

23 August 2017 published amendments

Orchestra tax relief: Chapter 9: Avoidance: Contents

New pages added