Court of Appeal | 電影影評網
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2021年8月26日—Fortheinvestorstoobtainsidewayslossrelieffromincometaxat40%inanamountsufficienttorecouptheirinitialcontributiontotheLLP, ...
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However, the court held that a third partnership investing in video games was not trading with a view to profit. In addition, although loss relief was available for the film partnerships, relief would only be available in respect of around 4% of the losses claimed due to decisions on other arguments raised by the parties.
Tax disputes expert Ian Robotham[1] of Pinsent Masons, the law firm behind Out-Law, said that the court’s finding that these specific film partnerships were trading with a view to profit “brings with it a small glimmer of hope to other film partnerships, albeit that each partnership will be determined on its own facts”.
“In recent years HMRC has successfully challenged a plethora of film partnerships on the basis that they are not trading with a view to a profit,” he said. “The judgment also gives useful guidance on the meaning of ‘with a view to profit’, which will ...
ANALYSIS: INGENIOUS FILM PARTNERS 2 | 電影影評網
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Court of Appeal | 電影影評網
INGENIOUS FILM PARTNERS 2 LLP overview | 電影影評網
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