Helena Partnerships Ltd v Revenue and Customs Commissioners (Attorney General intervening) – WLR Daily

Posted May 11th, 2012 in appeals, charities, corporation tax, housing, law reports by tracey

Helena Partnerships Ltd v Revenue and Customs Commissioners (Attorney General intervening): [2012] EWCA Civ 569;  [2012] WLR (D)  142

“The provision of housing accommodation was, and could only be, a charitable purpose if it was justified as charitable in respect of the direct benefit provided. It could only be so justified if it was provided to meet a relevant need of the class eligible to occupy it so as to fall within the spirit and intendment of the preamble to the Statute of Charitable Uses 1601 (‘the Statute of Elizabeth’) either directly or by analogy.”

WLR Daily, 9th May 2012

Source: www.iclr.co.uk