Film tax: Opportunity knocks for Celtic fringe

Article Abstract:

UK Chancellor Gordon Brown announced in the 2005 Budget that section 48, which provides 100% tax write-off for producers of British films, would be replaced by a new tax credit scheme that would provide British film makers with 20% of the production budget, compared with the 15% they typically receive under the existing section 48 relief. As a result, several filmmakers are turning to the Celtic fringe, namely the Isle of Man, Scotland and Ireland to make their films or look for investments.

MOTION PICTURES, Motion Picture and Video Industries, Taxes, Taxation, Motion picture industry, Movie industry, Filmmakers, Movie producers (Persons), Tax policy

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The Mother Teresa question

Article Abstract:

The arguments regarding the impact expected from the amendment made to the International Federation of Accountants' code of ethics standards by Auditing Practices Board (APB) are presented. Some analysts believe that APB should be practical in its approach regarding the requirement for an independent ethics partner at an audit firm having listed clients or other public interest entities.

Management dynamics, Business Ethics, Management, Auditing, Company business management, Auditing Practices Board

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Changes to combined code this summe

Article Abstract:

Opposition is growing to the code regarding corporate governance by non-executive directors.

Corporate governance, Boards of directors

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