That's fine, but
Why should they get tax subsidies? I would set up the programs so at a minimum a corporation can't claim subsidies in excess of actual taxes paid. If you have a balance of subsidy of 'x' and try to claim a tax loss, you could only claim refunds for losses above the 'x' threshold.
Its great that employees are getting the money, but are they all paying UK taxes? If they have offices in other countries, or they're working remotely (I don't know if Rockstar does that, but did the subsidy anticipate that?) then the UK gets nothing. What about the owners, I'm sure they get a lot of that money, are they paying UK taxes?
If you know for 100% certain that the UK treasury is getting the money back through personal income taxes maybe you decide you don't care. But still, why does the company deserve a subsidy? If the idea is to encourage companies paying wages in the UK in a certain industry, why not give the tax breaks directly to the employees? That would be a hell of a recruiting tool - work for us and you will not only get the salary we're offering but also a special tax credit from the UK government that reduces your tax bill.
Biting the hand that feeds IT
