Allowable deduction in computing profits of partnership

Case Law – Drilling Global Consultant LLP [2014] TC 04003

Appeal on annual investment allowance

Case Law – Drilling Global Consultant LLP [2014] TC 04003

Construction industry, failure to comply with obligations

Case Law – Eurotec Services and Eurotec Services (GB) LLP [2010] TC 00608

Film production and distribution expenditure, allowable deductions

Case Law – Icebreaker 1 LLP [2010] TC 00325 ; Icebreaker 1 LLP v Revenue and Customs Commissioners. [2011] BTC 1,579

Films and video games

Amount incurred on acquisition of rights of films and games

Case Law – Ingenious Games LLP; Inside Track Productions LLP; Ingenious Film Partners 2 LLP [2016] TC 05270

Amount incurred wholly and exclusively for purposes of any trade

Case Law – Ingenious Games LLP; Inside Track Productions LLP; Ingenious Film Partners 2 LLP [2016] TC 05270

Profits computed in accordance with GAAP

Case Law – Ingenious Games LLP; Inside Track Productions LLP; Ingenious Film Partners 2 LLP [2016] TC 05270

Trading with a view to profit

Case Law – Ingenious Games LLP; Inside Track Productions LLP; Ingenious Film Partners 2 LLP [2016] TC 05270

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

Case Law – King & Ors [2016] TC 05163

Licensing and exploitation of film rights carrying on a trade

Case Law – Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners [2015] BTC 10

Mixed partnership

Case Law – Drilling Global Consultant LLP [2014] TC 04003