UTTC Registered Social Landlord – objects for ‘benefit of the community’ – whether charity – no – availability of relief under s 505 Taxes Act – no
 UKUT B12 (TCC),  UKUT 271 (TCC)
England and Wales
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 . .
These lists may be incomplete.
Updated: 05 January 2021; Ref: scu.440819