My Community Space v Ipswich Borough Council

Rates – Non-domestic rates. There was no evidential basis for the judge's factual finding that the appellant's charitable objects had been changed after and in response to a letter, but there was for her conclusion that adverts had appeared in the local press on six occasions and she had given sufficient reasons for rejecting the claimant's evidence. The Administrative Court further held that, in determining that properties had not been used wholly or mainly for charitable purposes with respect to non-domestic rates, the judge had not erred in law.

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