Helena Partnerships Limited (Formerly Helena Housing Limited) v The Commissioners for HM Revenue and Customs: [2011] UKUT 271 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge McKenna on 6 April 2011.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 6 April 2011

Read the full decision in Helena Partnerships Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 271 (TCC)

Registered Social Landlord - objects for “benefit of the community” - whether charity - no - availability of relief under s 505 Taxes Act - no.

Published 1 December 2016