FTTTx FILMS – Relief for expenditure on production – Deferments – Unconditional obligation to pay – Contracts between production company and individual members of production team – Claim for relief by Partnership – Deferred amounts payable to cast and crew as and when exploitation income was received from sales agent – No exploitation income received … Continue reading Alchemist (Devil’s Gate) Film Partnership v Revenue and Customs: FTTTx 5 Oct 2012