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The article presents information on a judgement given by a judge in the court case Helena Partnerships Ltd v HMRC. The acting judge in the court case had ruled out that the company was registered as a social landlord and it was not a charitable organization to be exempted from corporation tax and therefore the company had to pay corporation tax with its accumulated interest. It also highlights on facts which were not considered by the judge in the case.

The article presents information on sections 49-52 of the Finance Act 2012 of Great Britain that deals with direct taxation of charities. It informs that section 49 is related to awarding a fixed non-refundable tax credit to individuals and companies that give pre-eminent objects for the benefit of the country under the Cultural Gift Scheme. It also informs that the potential donor may request that the obligation to pay the amount of taxunder consideration be rejected.

The article discusses the issue of diplomatic dispute involving the classification of the Central London Congestion Charge as a tax in England. It notes that the dispute features the uncertainty surrounding the definitional depiction of tax payments and user charges. It clarifies and contends that the Central London Congestion Charge is not a user charge and considers it described accurately as a tax.