Helena Partnerships Limited v HM Revenue and Customs: UTTC 6 Apr 2011

UTTC Registered Social Landlord – objects for ‘benefit of the community’ – whether charity – no – availability of relief under s 505 Taxes Act – no

Judges:

Warren J

Citations:

[2011] UKUT B12 (TCC), [2011] UKUT 271 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal From – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
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 . .
Lists of cited by and citing cases may be incomplete.

Taxes – Other, Charity

Updated: 03 June 2022; Ref: scu.440819