Words and Phrases - "with a view to profit"
Ingenious Games LLP & Ors v Revenue and Customs, [2021] EWCA Civ 1180
Summary Under
Tax Topics - Income Tax Act - Section 96tax-motivated film partnerships were carrying on a trade with an ancillary subjective view to profit
Each appellant LLP (subject to some variation in the case of an LLP that focused on video games rather than films) had entered into agreements...