Publisher Citation: [2002] All ER (D) 333 (Jul)
Neutral Citation: [2002] EWHC 1531 (Admin)
Court: Administrative Court
Judge:

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

Catchwords

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.

The Case

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