Helena Partnerships Limited (Formerly Helena Housing Limited) v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 271 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge McKenna on 6 April 2011.
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Registered Social Landlord - objects for 鈥渂enefit of the community鈥� - whether charity - no - availability of relief under s 505 Taxes Act - no.