References: [2011] UKUT B12 (TCC), [2011] UKUT 271 (TCC)
Links: Bailii
Coram: Warren J
UTTC Registered Social Landlord – objects for ‘benefit of the community’ – whether charity – no – availability of relief under s 505 Taxes Act – no
This case is cited by:
- Appeal From – Helena Partnerships Ltd -v- HM Revenue and Customs CA (Bailii, [2012] EWCA Civ 569, [2012] PTSR 1409, [2012] WLR(D) 142)
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 . .