Helena Housing Ltd v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 06 April 2011 |
| Neutral Citation | [2011] UKUT 271 (TCC) |
| Date | 06 April 2011 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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2 cases
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Helena Housing Ltd v Revenue and Customs Commissioners
...which was not simply ancillary to a charitable objective, the taxpayer's objects were not exclusively charitable ([2011] UKUT 271 (TCC); [2011] BTC 1716). The taxpayer appealed arguing that it was established for charitable purposes only, so that it was entitled to exemption from corporatio......
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The Charity Commission for Northern Ireland v Bangor Provident Trust Ltd
...Housing Association Ltd v UDT Ltd [1987] 1 All ER 281 and to Helena Partnerships Ltd v The Commissioners for HM Revenue and Customs [2011] UKUT 271 (TCC) and to Attorney General v Ross [1985] 3 All ER 334 and to IRC v Yorkshire Agricultural Society [1928] 1 KB 611; per Atkin LJ. [30] In the......