Okay.
Common law is something that is shared by many countries, but their practices of the tax treatment are very different.
In India and Australia, for example, religious organizations are not eligible for any tax credit, even though they share the same headings from Pemsel, the same common law reference.
Fair enough, they're charities, but the financial privileges that come with that designation are very diverse across the charitable sector.
Singapore is another case of a common law country that does not provide any tax incentives to a church.