About this item
- Title
- Helena Partnerships Ltd v HMRC: A step too far?
- Content partner
- The University of Auckland Library
- Collection
- ResearchSpace@Auckland
- Description
On May 9, 2012, judgment was given in Helena Partnerships Ltd (HPL) v HMRC. Lord Justice Lloyd decided that for the period October 2001 to November 2004, HPL, a company limited by guarantee and a registered social landlord, was not a charity for the purposes of securing an exemption from corporation tax. Lord Justice Lloyd based his decision on the wording of HPL’s objects in its memorandum and articles of association. As a result of the decision, HPL became liable to pay over £6 million in c...
- Format
- Research paper
- Research format
- Journal article
- Date created
- 2012
- Creator
- Bowler Smith, Mark
- URL
- http://hdl.handle.net/2292/24801
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What can I do with this item?
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Report this itemDigitalNZ brings together more than 30 million items from institutions so that they are easy to find and use. This information is the best information we could find on this item. This item was added on 10 March 2015, and updated 17 September 2025.
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