Eclipse Film Partners No 35 LLP v HMRC

Rajesh Pillai of 3VB appeared in the Supreme Court acting for the Government, which was responding to two appeals in the long-running dispute over the Eclipse film finance tax avoidance schemes. The first appeal dealt with the question of whether the partnership was trading, and the second with the issue of statutory interpretation of tribunal powers. Both appeals were rejected.  Details of the case can be found here.