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
Warren J
[2011] UKUT B12 (TCC), [2011] UKUT 271 (TCC)
England and Wales
Cited by:
Appeal FromHelena 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 . .

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Updated: 05 January 2021; Ref: scu.440819