Film Producer's £20.4 Million Write-Off Reignites Tax Credit Control Questions

Alan Latham's holding company Highfield Grange Production Services has entered liquidation after writing off £20.4 million in film investments. Latham, an accountant-turned-producer, operated across multiple dissolved corporate entities. The liquidation comes as HMRC and the British Film Institute face scrutiny over controls governing film tax relief claims, where accountants often hold structurally important roles in certifying qualifying expenditure.