[2010] EWCA Civ 261.

Court of Appeal (Civil Division).

Sir Andrew Morritt C, Rimer and Etherton L JJ.

Judgment delivered 19 March 2010.

Income tax – Limited liability partnership – Films – Deductions – Relief for expenditure on production and acquisition – Restriction of relief for successive acquisitions of same film – Preventing ‘double-dipping’ – HMRC’s appeal dismissed – Finance (No. 2) Act 1992, s. 42 – Finance (No. 2) Act 1997, s. 48 – Finance Act 2002, s. 101.

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