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Eclipse 35 denied permission to appeal

The Supreme Court, having concluded that the Court of Appeal had been correct, has today refused Eclipse Film Partners No. 35 LLP permission to appeal the Court of Appeal’s decision that it was not trading. Eclipse 35 was sold, to my clients at least, as a legitimate tax-deferral product. In...

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Eclipse 35 – The Court of Appeal Decision

In the midst of the exceedingly intense pre-election focus on tax avoidance, the Court of Appeal has today handed down its judgment in respect of the widely publicised Eclipse Film Partners No. 35 LLP case. Dismissing the appeal, the Court of Appeal has concluded that the partnership was not ‘trading’...

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