Tax, Joint venture and partnership disputesMonday 25 September 2023
The First-tier Tax Tribunal has given judgment in the case of Gala Film Partners LLP v HMRC [2023] UKFTT 699 (TC). The case concerns a number of issues of general importance relating to the activities of a film-related limited liability partnership, including, among others, whether or not the activities of the partnership amounted to a trade; if so, whether the partnership’s expenditure was tax deductible as wholly and exclusively for the purpose of the trade; whether the partnership’s activities were carried on with a view to profit; and whether or not the partnership’s accounts complied with generally accepted accounting practice (GAAP). The Tribunal found, among other things, that the partnership was not trading and dismissed the appeal.
Jonathan Davey KC acted for the successful respondents along with Imran Afzal (Field Court Tax Chambers), Nicholas Macklam (Radcliffe Chambers) and Sam Chandler (5 Stone Buildings).
People to view:
News
Wilberforce Chambers is delighted to announce that Bobby Friedman and Jack Watson have been appointed King’s Counsel at today’s ceremony at Westminster Hall. Bobby Friedman KC Bobby is regularly instructed to lead teams in cases of the highest value and... Read more
Monday 23 March 2026
View more
Articles
In this article Philippe Kuhn analyses the recent decision in Gilbert v Broadoak concerning novel jurisdictional arguments about gateways for service out in the context of worldwide freezing orders against Chabra respondents.
By Philippe Kuhn
Thursday 26 February 2026
News
Wilberforce Chambers is pleased to announce that Bobby Friedman and Jack Watson are to be appointed King’s Counsel. Bobby, called to the Bar in 2011, specialises in general commercial disputes, with a particular emphasis on civil fraud, as well as... Read more
Friday 23 January 2026
View more
Recent Cases
Tax, Trusts, probate and estates: contentious, Trusts, probate and estates: non-contentious
Jonathan Davey KC
Tuesday 16 December 2025