In Eclipse Film Partners No. 35 LLP, the Court of Appeal ruled that the film partnership’s activities did not constitute trading. Chris Bates and Judy Harrison (Norton Rose Fulbright) examine the judgment and consider the consequences
David Whiscombe (BKL Tax) considers the recent Court of Appeal judgment in Eclipse 35.
Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes
BKL Tax looks at the case of Horner, where the taxpayer sought damages from the promoters of a failed tax avoidance scheme
Ashley Greenbank and Nigel Doran consider the lessons for the tax litigation process that can be learned from the decided cases.
Michael Avient answers a reader's query.