19 July 2022
Ingenious Games LLP v HMRC [2022] EWCA Civ 1015
Long running litigation relating to the tax treatment of various Ingenious entities.
Richard Vallat KC and James Rivett KC acted for Ingenious Games LLP.
You can find a copy of the judgment here.
In addition to this judgment, there are four related decisions, namely two decisions of the First Tier Tribunal [2016] UKFTT 521 (TC) and [2017] UKFTT 429 (TC), that of the Upper Tribunal at [2019] UKUT 226 (TCC) and the Court of Appeal at [2021] EWCA Civ 1180.
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