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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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Helena Partnerships Limited v HM Revenue & Customs [2011] UKUT 271 (TCC) (6 April 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B12.html
Cite as:
[2011] STI 1549,
[2011] UKUT B12 (TCC),
[2011] BTC 1716,
[2011] STC 1307
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Helena Partnerships Limited v HM Revenue & Customs [2011] UKUT 271 (TCC) (6 April 2011)
"Registered Social Landlord – objects for "benefit of the community" – whether charity – no – availability of relief under s 505 Taxes Act – no"