Helena Housing Ltd v Revenue and Customs: FTTTx 1 Feb 2010

FTTTx CORPORATION TAX – ASSESSMENT – DEDUCTION FOR EXPENDITURE – Was the expenditure incurred wholly and exclusively for its Schedule A business – No – Was the Appellant a Charity – No – Appeal dismissed
[2010] UKFTT 71 (TC), [2010] SFTD 515
Bailii
England and Wales
Citing:
CitedPrudential Assurance Co Ltd v Inland Revenue Commissioners ChD 2002
The taxpayer company had entered into two contracts on the same day. The contracts involved a taxpayer buying a freehold property from developers coupled with a separate development agreement under which the developers would complete construction . .

Cited by:
At FTTTxHelena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
helena_hmrcCA2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .

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Updated: 24 February 2021; Ref: scu.408925