Eclipse Film Partners No. 35 LLP v Revenue & Customs

Jolyon Maugham, Counsel, instructed by Freshfields Bruckhaus Deringer, for the Appellant

These Directions, with Reasons, were first handed down on 2 September 2010.� The parties have since agreed variations in the dates originally included in the Directions and have drawn to my attention two typographical errors.� I agree the variations and reissue the Directions incorporating them.� I have also taken the opportunity to correct the errors.

I heard Mr. Maugham on behalf of Eclipse Film Partners No. 35 LLP (�the Appellant�) Mr. Gammie QC on behalf of the Respondents Commissioners (�HMRC�).� I also received a witness statement and oral evidence from Mr. Samuel Gregg, a Tax Manager at Future Capital Partners Limited (�Future�), who are the Appellant�s litigation consultant. Mr. Gregg was cross-examined briefly by Mr. Gammie. I reserved my decision on the applications for Directions made at the hearing.� After consideration, I make the following Directions for the Reasons which appear below.

The Directions in this appeal made by the Tribunal on 15 January 2010 and on 16 April 2010 are prospectively replaced by the following Directions.

By 5 pm on 1 October 2010, the parties shall apply for a pre-trial review to be listed on the first available date on or after 22 October 2010 and shall provide dates to avoid when listing the review. The review will go ahead only if it is perceived by either party or both parties to be required or convenient when the parties inform the Tribunal of the estimated length of time of the hearing of the appeal and provide dates to avoid when listing the hearing pursuant to direction 5 below.