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Official guidance
Museums and Galleries Exhibition Tax Relief

MGETR10000 · Museums and Galleries Exhibition Tax Relief: Chapter 1: The basics

  • MGETR10005 · Museums and Galleries Exhibition Tax Relief: Introduction
  • MGETR10010 · Museums and Galleries Exhibition Tax Relief: Requirements
  • MGETR10020 · Museums and Galleries Exhibition Tax Relief: Qualifying companies
  • MGETR10030 · Museums and Galleries Exhibition Tax Relief: 'Primary' and 'secondary' production companies
  • MGETR10040 · Museums and Galleries Exhibition Tax Relief: Meaning of 'exhibition' and 'touring exhibition'
  • MGETR10050 · Museums and Galleries Exhibition Tax Relief: Separate trade
  • MGETR10060 · Museums and Galleries Exhibition Tax Relief: Additional deduction
  • MGETR10070 · Museums and Galleries Exhibition Tax Relief: Loss surrender
  • MGETR10080 · Museums and Galleries Exhibition Tax Relief: Losses
  • MGETR10090 · Museums and Galleries Exhibition Tax Relief: Temporary uplift and new permanent rates
  1. Museums and Galleries Exhibition Tax Relief: Chapter 1: The basics
  2. Museums and Galleries Exhibition Tax Relief: Separate trade

MGETR10050 | Museums and Galleries Exhibition Tax Relief: Separate trade

From HM Revenue & Customs · Museums and Galleries Exhibition Tax Relief

Each exhibition is considered a separate trade for the purposes of the relief. This means that income/expenditure must be separated out from any other trades or activites that the company is carrying on.

This will be important for the calculation of any relief due. See Chapter 3 for further details.

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