Ingenious Games LLP and Others v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2022] 2 All ER 338
• [2021] STC 1791
• [2021] BTC 24

CITED in

• Good v R & C Commissioners

REFERRED in

• Ingenious Games LLP v The Commissioners for HM Revenue and Customs (“HMRC”)
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs

This document cites

• Continental Bank Leasing Corp. v. Minister of National Revenue, (1998) 229 N.R. 58 (SCC)
• Lupton v F.A. & A.B. Ltd
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs



See all quotations

• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• M Young Legal Associates Ltd v Zahid (A Firm) and Others
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Marson v Morton
• Ingenious Games LLP; Inside Track Productions LLP; Ingenious Film Partners 2 LLP
• Reed v Young
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Partnership Act 1890
• Income Tax Act 2007
• Limited Partnerships Act 1907
• Ingenious Games LLP and Others v Revenue and Customs Commissioners
• R (on the application of Cobalt Data Centre 2 LLP and Another) v R & C Commissioners
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• The Brain Disorders Research Ltd Partnership v The Commissioners for HM Revenue and Customs