HMRC win tax avoidance case

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HMRC wins Samarkand film partnership case over tax avoidance

HMRC has won another tax avoidance case against two film leasing schemes, with the Upper Tribunal (UT) agreeing they had not been trading and that the partners were not entitled to sideways loss relief because the businesses of the partnerships were not conducted on a commercial basis with a view to a profit report Harris & Co chartered accountants Northampton

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