Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77

Arden LJ followed Eclipse in finding that a film tax shelter partnership was not carrying on a trade given that the film it acquired was...

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At issue was whether two partnerships which acquired interests in films and immediately leased their acquired interest for fixed, increasing,...

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In rejecting an argument that the determination of whether a partnership carried on a trade should take into account financing activities at the...

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