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).