Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge McKenna on 6 April 2011.
Read the full decision in Helena Partnerships Limited v The Commissioners for HM Revenue and Customs:  UKUT 271 (TCC)
Registered Social Landlord - objects for “benefit of the community” - whether charity - no - availability of relief under s 505 Taxes Act - no.
Release date: 6 April 2011
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.