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Eclipse 35 film scheme shut down in upper tribunal

Accountancy Age

THE ECLIPSE 35 FILM PARTNERSHIP has been shut down in the upper-tier tax tribunal after it was ruled it does not deliver the tax relief it claimed. The firm is one of 31 related avoidance partnerships with over £600m tax at risk. The scheme was first used in 2006/07 and counted former Manchester United boss Sir Alex Ferguson and former England and Leicester City manager Sven-Göran Eriksson among its 287 partners. …

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