HMRC case to Supreme court 

HMRC case to Supreme court 

Film scheme battle heads to Supreme Court

The Supreme Court will this week examine a multimillion-pound legal case brought by investors in Eclipse 35, who are contesting HMRC’s view that the film scheme cheated the Revenue out of tax. In 2012, HMRC denied Eclipse members tax relief worth £117m, triggering a lengthy legal battle over whether the vehicle was genuinely trading.

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