The answer is ….. quite possibly.
Where clients have succeeded in claiming film-related losses, there are exit provisions taxing them if they receive a capital sum for “getting out”.
However, all is not lost. These exit provisions provide for a charge which depends on there being a ‘trade’. Recent cases Eclipse Film Partners (No 35) LLP v HMRC  STC 1429 and Samarkand Film Partnerships No 3 v HMRC  STC 226 establish that ordinary film leasing is not a trade. Thus, exits are possible.
There are other relevant provisions, but these can be dealt with.
Contact us at email@example.com to explore the options available for you and your film-scheme clients.