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
• A D Bly Groundworks and Civil Engineering Ltd and Another v R & C Commissioners

This document cites

• R. v. Blackman (L.), (2008) 239 O.A.C. 368 (SCC)
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• 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



See all quotations

• Income and Corporation Taxes Act 1988
• Limited Liability Partnerships Act 2000
• Income Tax Act 1952
• Finance Act 2007
• Income Tax (Trading and Other Income) Act 2005
• Partnership Act 1890
• Income Tax Act 2007
• Tribunals, Courts and Enforcement Act 2007
• Limited Partnerships Act 1907
• Ingenious Games LLP and Others v Revenue and Customs 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
• Federal Cases - McBride v. Comm'r of Internal Revenue
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]