04 August 2021
Ingenious Games and others v HMRC; (Court of Appeal)
Ingenious Games and others v HMRC
Film and Games LLPs – whether trading – yes for film LLP; no for Games LLP – whether requisite view to profit – yes – appeals allowed. Read full judgment here.
Richard Vallat QC, James Rivett QC and Edward Waldegrave appeared for the appellant LLPs (with Jonathan Peacock QC of 11 New Square).
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