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Ingenious Film Partners 2 LLP & ors (applicants) v Her Majesty’s Revenue & Customs (respondent)

Tuesday 19th July 2022

By application notice filed on 11 March 2022, the applicant seeks permission to re-open the permission decision of Arnold LJ under CPR 52.30.

By order dated 24 February 2020, Arnold LJ granted permission on grounds 1 and 3, and refused permission on grounds 2, 4, 5, 6 and 7.

The appeal on grounds 1 and 3 was heard over six days and judgment was handed down on 4 August 2021. The appeal of the first appellant was dismissed, the appeal of the second and third appellants was allowed.

View hearing:

Part 1

Part 2