The Network of Companies Behind a £20 Million Film Investment Write-Off

Alan Latham, an accountant and film producer, controlled a web of UK companies — several now dissolved or struck off by authorities — while his main investment vehicle, Highfield Grange Production Services, entered liquidation after erasing £20.4 million in film investments from its books.

The write-off, reported by Screen Daily last December, brings renewed attention to the corporate structures Latham built around his film financing work. Public records show he held director or owner roles in at least five separate companies, each with its own lifespan and current status.

Companies Voluntarily Dissolved

Latham Financial Limited was dissolved through what's called a voluntary strike-off — a straightforward process where company directors end an entity when they no longer need it. The company was formally removed from the register by Companies House, the UK's corporate registry.

A.R. Latham & Company Limited took the same path. A public notice appeared on 2 June 2015, with the final dissolution following on 15 September 2015. The entire process took about three and a half months.

The Knife That Killed Me Limited sits in a different category. Latham held both director and secretary roles there, and the company's name matches a 2011 British film based on Anthony McGowan's novel. This connection shows Latham was directly involved in film production itself, not just its financial side.

Compulsory Strike-Off and Late Registration

GF Goodnight Limited received a compulsory strike-off notice on 29 August 2023. Unlike voluntary dissolution, this action came from Companies House itself — typically triggered when companies fail to file required paperwork or accounts. What draws attention is the timing: Latham registered as a person with significant control (PSC) of the company on 25 July 2023, just five weeks before the strike-off order. PSC registration is a legal requirement for anyone who significantly owns or controls a company, but the closeness of these two dates marks an unusual sequence.

Latham's role at Roller Shutters & Steel Door Sets UK Ltd ended in 2008, before his film finance work began — suggesting his background extended beyond the entertainment industry.

Film Tax Relief and Questions About Controls

The Times noted in November 2025 that Latham's dual role as both accountant and producer carries particular weight in UK film finance. The system relies on accountants to document costs and certify claims for tax relief — a process administered by HM Revenue & Customs (HMRC) and the British Film Institute. People who understand both the accounting mechanics and the industry side of film production occupy key positions in how these claims move through the approval process.

The broader context here matters. As Screen Daily reported in December, HMRC and the BFI have faced ongoing scrutiny over how carefully they police film tax relief claims. The regulations — built into Section 1179 of the Corporation Tax Act 2009 — are designed to support genuine film production, but HMRC has a history of challenging schemes that look designed primarily to generate tax breaks rather than actually make films.

The companies register tells a story about Latham's corporate architecture, but not the full picture. Dissolution and strike-off are normal business tools, used routinely by thousands of directors each year. What stands out here is the pattern: a cluster of entities, some dormant and some active in film production, all connected to one person whose holding company has now liquidated with a nine-figure loss. What those investments funded, who claimed tax relief on them, and what HMRC's investigation has found — those details remain outside public view for now.