Ingenious Games LLP; Inside Track Productions LLP; Ingenious Film Partners 2 LLP  TC 05270
 UKFTT 0521 (TC)
Judge Charles Hellier, Julian Stafford
Decision released 14 October 2016
Income tax – LLPs engaging in the making of films and video games – Whether trading – Whether trading with a view to profit – What amount was incurred on the acquisition of rights in respect of films and games, and what amount was incurred wholly and exclusively for the purposes of any trade – Whether profits had been computed in accordance with GAAP.