The Conservative MP has highlighted a group of investors who put more than £1bn into 60 British films, including The Best Exotic Marigold Hotel.
HMRC is pursuing the group for tax which they dispute they owe after disclosing their investments.
Mr Field said the investors’ arrangements were “as far removed from a tenuous tax avoidance scheme as it is possible to imagine”.
He added: “Worse still is the message being sent to other private investors who might be deterred from investment in the UK film industry.”
