SolvedVATF36452 | What to consider prior to determining whether to use an intervention: matters to consider when looking at particular types of taxable person or activity: creative industries tax reliefs: guidance and obtaining assistance: guidance manuals etc
From HM Revenue & Customs · VAT Fraud
Direct tax guidance manuals
Guidance notes
For guidance notes on the Cultural Test etc please go to http://www.bfi.org.uk/film-industry/british-certification-tax-relief.