A legacy for the setting up and operation of a home of rest for the sisters of a religious community was a valid charitable bequest, on the basis that it was to be provided for persons in need of such a facility or amenity.
 2 Ch 25
Cited – 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.
Updated: 04 May 2022; Ref: scu.464221