Members of the Gala Film Partners LLP went to the First Tier Tribunal (FTT) to reject amendments made by HMRC to its partnership tax return for the 2003/04 tax year related to film schemes offered to high net worth investors for involvement in the distribution of Sony Corporation films.

The case took years to be get to the tribunal and it was heard eventually over a four-week period in November to December 2021, however a decision has only just been released after 20 months.