British film-making is at risk following tax changes by the Government, according to the Institute of Chartered Accountants.

The Institute says film-makers are "deserting Britain" after Chancellor Gordon Brown's decision to change the rules for financing British films.

According to the Institute, the Budget has defined a British film as one which needs to have a British writer and director in order to qualify for tax breaks.

The Institute says that, under these rules, the recent 1930s murder-mystery film Gosford Park, with its all-star British cast, would not have qualified for tax incentives under the Government's scheme to encourage the film industry, because the director, Robert Altman, was American.The Budget also included a change which means that tax breaks are only available for films specifically made for cinema.

June 26, 2002 15:30