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Re:Amazon spending $465M on season 1 of The Lord of the Ring... by heurisko on Tuesday July 05, 2022 @08:33AM (#31987435)
I don't think it is the case here, but this happened in the UK.

> Tax inspectors were told that A-listers from Hollywood were starring in a £19.6m production that would be shot in the UK. However, the movie was never made and the only footage shot was seven minutes of "completely unusable quality" filmed in a flat, which cost just £5,000.

https://www.theguardian.com/film/2013/may/01/uk-film-executi...

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