Avatar may be the top grossing film, but it's been linked with several controversies, the latest having to do with funding.

Previously, the plot was considered very similar to Poul Anderson's Call Me Joe and the concept art eerily resembles that of music album artist Roger Dean's work. But now, the finances are in question as allegations that Ingenious Media is being investigated for involvement in an alleged tax avoidance scheme.

According to the reports, a fund used to benefit the film industry gave "undue tax benefits." Patrick McKenna of Ingenious Media raised approximately $7.8 billion for films over the past decade, including James Cameron's Avatar. Inland Revenue, the U.K. tax agency, suggests that the fund intentionally avoids taxes and therefore is illegal. McKenna contests the allegations, and reportedly has told investors that the UK tax revenue agency Inland Revenue's interpretation of the issue is wrong in law.