Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Chris Williams senior manager and Anne Morrison partner Baker Tilly review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
We come not to bury film schemes or to praise them but this sorry saga holds lessons for both tax planners and enforcers. However to the Treasury the story of film tax reliefs must read like the script for a horror movie. In broader terms the history of film tax reliefs suggests that the approach that HMRC and previously the Inland Revenue have adopted in...
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Chris Williams, senior manager, and Anne Morrison, partner, Baker Tilly, review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
Chris Williams senior manager and Anne Morrison partner Baker Tilly review the rise and fall of film schemes as background to the restrictions on partnership loss reliefs announced in HMRC Brief 18/07
We come not to bury film schemes or to praise them but this sorry saga holds lessons for both tax planners and enforcers. However to the Treasury the story of film tax reliefs must read like the script for a horror movie. In broader terms the history of film tax reliefs suggests that the approach that HMRC and previously the Inland Revenue have adopted in...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
