Jurisdiction(s):
United Kingdom

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Key definition

Previews definition

What does Previews mean? In legal practice, previews are advance screenings of a film before the official release date, including press, trade, test or limited paid performances. The term is descriptive rather than defined in legislation or case law, and is typically defined by contract in distribution, exhibition, marketing and financing agreements. Key issues are whether a preview amounts to a public exhibition (triggering classification and licensing considerations), how box office is reported, and what publicity is permitted. Across England & Wales, Scotland and Northern Ireland, public screenings are generally subject to local authority film classification policies (commonly adopting BBFC ratings) and venue licensing requirements....

UK tax developments 2017–2018: Budget timetable shift, Finance Acts, corporate interest restriction, loss relief reforms, Rangers disguised remuneration ruling, VCT/EIS changes, Wales land transaction tax, Brexit

Published by a LexisNexis Tax expert

Practice notes

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This year’s annual round-up surveys the standout developments of 2017 and signals what to expect in 2018. It covers:

the shift in the Budget Timetable and the issue of three Finance Bills,
the arrival of corporate interest restriction (CIR) rules,
revisions to corporation tax loss relief,
the Supreme Court’s judgment in the Rangers case,
and updates to LexisNexis®’s content, showcasing last year’s highlights and what is planned for the next 12 months.

Reviewing 2017 Budgets and Finance Bills

What happened?

2017 saw the Publication of no fewer than three Finance Bills, prompted by the general election and moving the annual Budget from spring to autumn. The first of these became the Finance Act 2017, the second the Finance (No 2) Act 2017 (F(No 2)A 2017), and the third is to be enacted in 2018 as the Finance Act 2018.

What were the practical implications?

Throughout 2017, tax lawyers had to keep a close watch on a legislative timetable that seemed to be in constant motion...

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Web page updated on 22/05/2026

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