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The ruling on Eclipse 35 Film Partnership, will this allow

Resolved Question:

The ruling on Eclipse 35 Film Partnership, will this allow HMRC to apply this retrospectively to other partnerships say over past 6 years?

Submitted: 1 year ago.
Category: UK Tax
Expert:  TonyTax replied 1 year ago.

Hi.

The people involved in this so called film production business are intending to appeal the court decision so it's not quite over yet. Assuming the Revenue win again and they should given that there is no actual film production going on which is what the rules were introduced to encourage initially then they will probably retrospectively attack similar schemes. These schemes are just convoluted numbers games and have more to do with tax avoidance than building up the British film industry.

Let me know if you have any further queries.

TonyTax, Tax Consultant
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