Articles18 Feb 2026
VGEC vs VGTR: What’s Changing for UK Video Games Tax Support
The UK's generous tax support for video game development is transitioning from Video Games Tax Relief to the newer Video Games Expenditure Credit
Owen
Bracey
Senior Associate, Mixed Tax
Overview
Joined Alliotts
- 2022
Qualified
- 2025
Memberships
- Associate of the Institute of Chartered Accountants in England and Wales (ACA)
Owen is a mixed tax accountant with experience across varied personal and corporate tax matters. His role includes advising clients on a range of tax issues and managing tax compliance obligations for individuals, companies, and trusts. He supports Alliotts’ gaming-sector clients, including preparing Video Games Expenditure Credit (VGEC) and Video Games Tax Relief (VGTR) claims.
Outside tax work, Owen keeps active through playing badminton, and co-ordinates the popular Alliotts Badminton Club, as well as running. He’s also a keen gamer and a lifelong football and basketball fan.
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Alternatively, you can email owen.bracey@alliotts.com
owen.bracey@alliotts.com