Helena Housing Ltd v Revenue and Customs Commissioners
| Jurisdiction | England & Wales |
| Court | Court of Appeal (Civil Division) |
| Judge | Lord Justice Lloyd,Lady Justice Black,Lord Justice Lewison |
| Judgment Date | 09 May 2012 |
| Neutral Citation | [2012] EWCA Civ 569 |
| Docket Number | Case No: A3/2011/1694 |
| Date | 09 May 2012 |
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5 cases
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Mr Khalid Basfar v Ms Josephine Wong
...interpretation of Al-Mehdawi, Ms Webb in this appeal cited two further decisions. In Helena Partnerships Ltd v. Commissioners for HMRC [2012] EWCA Civ 569 Lloyd LJ, citing Al-Mehdawi, stated “If the decision of the Court of Appeal had not been subject to an appeal, that statement might have......
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Pendragon Plc and Others v The Commissioners for HM Revenue and Customs
...the Court of Appeal on abuse of right are not binding as a matter of ratio, but they remain persuasive: see Helena Partnerships v HMRC [2012] EWCA Civ 569 at paragraph 64 On the other hand, the Court of Appeal in WHA had the benefit only of the Halifax case, not of any of the later Europea......
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Fundamental Freedom Limited v Charity Commission for England and Wales
...stated Objects, the Respondent submitted that the right approach was set out by the Court of Appeal in Helena Partnerships Ltd v Revenue and Customs Commissioners [2012] EWCA Civ. 569. This established that where there is a doubt or ambiguity about whether the objects of an institution are ......
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The Servicemen’s Guides Association v The Commissioner Of Inland Revenue
...to be a charitable trust. 42. It seems to me that, as Lloyd LJ analysed in Helena Partnerships Ltd v Revenue and Customs Commissioners [2012] 4 All ER 111 at [59] to [62], the judgment of Russell LJ in Incorporated Council of Law Reporting for England and Wales was not intended to depart fr......
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