Court of Appeal restores FTT decision on trading with a view to profit.
In Ingenious Games LLP and others v HMRC [2021] EWCA Civ 1180 (4 August 2021) the Court of Appeal (CA) restored the First-tier Tribunal (FTT) decisions that the film partnerships were trading and doing so with a view to a profit overturning the Upper Tribunal’s (UT) criticisms of the FTT decisions on those points. The FTT’s decision on the Games Partnership (that it was not...
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Court of Appeal restores FTT decision on trading with a view to profit.
In Ingenious Games LLP and others v HMRC [2021] EWCA Civ 1180 (4 August 2021) the Court of Appeal (CA) restored the First-tier Tribunal (FTT) decisions that the film partnerships were trading and doing so with a view to a profit overturning the Upper Tribunal’s (UT) criticisms of the FTT decisions on those points. The FTT’s decision on the Games Partnership (that it was not...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
