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Budget comment: swings and roundabouts for the media sector

If you are writing on the impact of today's Emergency Budget announcements on the media sector, please consider the comments of Liz Brion, Head of Media Tax at Grant Thornton.

"Overall, today's emergency budget announcements were not particularly helpful for the media sector but could have been much worse.

"The Capital Gains Tax increase for higher rate investors will be an unwelcome announcement as transactional activity in the media sector is just beginning to recover. However this is balanced by an increase to the 10% rate band for those selling their trading companies where the first £5m of gains can benefit from entrepreneur's relief; it is just a shame this relief was not extended to employee share schemes.

"Today's announcement that the proposed video games relief has been scrapped is a real blow to a sector which makes a significant contribution to the UK economy. It also makes the prospect of a future tax relief for the animation industry much more remote. At least the Government has taken note of the recent Oxford Economics Report and Film Tax Relief remains in force. There is also a correction to the anomaly which restricted businesses from claiming full relief as was promised by the previous Government in the Pre-Budget Report.

"The reform of corporation tax will give the media sector and the rest of the UK economy a boost. It still remains to be seen what incentives will be provided to companies that generate intellectual property, which at least remains on the Government's agenda."

ENDS

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For further information, please contact: Lisa Ritchie, Grant Thornton Press Office: 020 7728 2208 or email: lisa.ritchie@gtuk.com

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