|Publisher Citation:|| All ER (D) 333 (Jul)|
|Neutral Citation:|| EWHC 1531 (Admin)|
Lawrence Collins J
|Representation||James Goudie QC and Gerard Clark (instructed by Davenport Lyons) for the claimants.|
|Alistair McGregor QC and Jonathan Swift (instructed by the Treasury Solicitor) for the Secretary of State.|
|Judgment Dates:||23 July 2002|
Cinema - Film - British film - Requirements of British film - Requirements based on costs incurred - Claimants applying for certification of films as British films - Secretary of State concerned at production costs claimed - Claimants selling films to higher-rate tax-payers who claimed tax-relief on cost of acquiring British films - Whether Secretary of State entitled to refuse applications - s 48 - s 42 - 1.