Eclipse is a tax avoidance scheme

 The Court of Appeal has upheld an Upper Tribunal (UT) decision on whether a taxpayer was trading in Eclipse Film Partners (No. 35) LLP v R & C Commrs [2014] BTC 503, and ruling that the First-tier Tribunal (FTT) decision in Eclipse Film Partners (No. 35) LLP [2012] TC 01963 had correctly determined that the LLP had not been carrying on a trade during the relevant period say Harris & Co accountants Northampton  . The scheme has long been known to professional advisors