Helena Partnerships Ltd (Formerly Helena Housing Ltd) v Revenue & Customs Commissioners (2011)
Judgment Date: 06 Apr 11
Summary The tribunal found that a registered social landlord had not been established for purposes that were exclusively charitable and was therefore not entitled to extend the charitable exemption from corporation tax under the Income and Corporation Taxes Act 1988 s.505 and s.506 to tax years pre-dating its registration as a...