The disputed liability is believed to be for relief claimed by Ingenious companies for film and video partnership investments.
Previously, the company was involved in a long-running tax dispute which HMRC eventually won in 2016. The dispute concerned tax avoidance schemes.
Ingenious says that the basis for that decision is flawed. The company has been given leave to appeal on seven points, which should be heard by the upper tribunal in March 2019. [18.09]