Ingenious Games LLP and Others v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Neutral Citation | [2015] UKUT 105 (TCC) |
| Date | 2015 |
| Year | 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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35 cases
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OCO Ltd; Toughglaze (UK) Ltd
...the sums were not directors' earnings which they directed to be declared on trust. As confirmed in Ingenious Games LLP v R & C Commrs TAX[2015] BTC 508 which in turn referred to the High Court's decision in Brady (HMIT) v Group Lotus Car Companies plc TAX[1987] BTC 480 the burden is on the ......
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Ritchie; Ritchie
...do not have specifically to plead carelessness (and there is also support for that proposition in Ingenious Games LLP v R & C Commrs TAX[2015] BTC 508) at [40] and [62] where Henderson J (as he then was) distinguished between dishonesty which had to be properly pleaded and less serious misc......
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Hardy; Moxon
...the parties to address me on the relevant case-law and in particular the Upper Tribunal's decision in Ingenious Games LLP v R & C Commrs [2015] BTC 508. Having reflected on those I agree with Mr Yates' submission on behalf of HMRC that there was no issue with the allegation being put to Mr ......
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Sword Services Ltd and Others v Revenue and Customs Commissioners
... ... 863(2) ITTOIA and Ingenious Games v. HMRC [2015] UKUT 0105 , [11], per Henderson J ... 57 Mr Rivett contrasts Schedule 32 of the Finance Act 2014, ... ...
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