Allowable deduction in computing profits of partnership

Appeal on annual investment allowance

Construction industry, failure to comply with obligations

Film production and distribution expenditure, allowable deductions

Films and video games

Amount incurred on acquisition of rights of films and games

Amount incurred wholly and exclusively for purposes of any trade

Profits computed in accordance with GAAP

Trading with a view to profit

Individual LLP members entitled to declare profit share on individual self-assessment tax returns

Licensing and exploitation of film rights carrying on a trade

Mixed partnership