Meets the 4 ingredients of occupation of the offices
PSCT is a registered charity
Council accepts the use is charitable
Is it “wholly or mainly” used for a charitable purpose?
Different from the Edinburgh case because regular access is required to the whole building
Liability order refused and the Magistrates’ Court found that PSCT are entitled to mandatory relief and should ask the Council to reconsider discretionary relief
Appeal to the High Court that hereditament is not “wholly or mainly” used for charitable purposes
High Court found that it was not “wholly or mainly”
South Cambridgeshire case billing authority refused mandatory relief – separate wi-fi hereditament
Milton Keynes case – billing authority refuse mandatory relief – no separate wi-fi hereditament
PSCT lost all 3 cases
PSCT under investigation by Charity Commission since October 2011
PSCT subject to formal enquiry by Charity Commission since May 2013
PSCT wound up in the High Court in July 2013
Africa Relief Trust under investigation by Charity Commission since October 2011
Africa Relief Trust under investigation by Charity Commission since October 2011
Concerns regarding its business rates relief arrangements
Formal inquiry by Charity Commission since 12 July 2013
The purpose of the inquiry is to examine regulatory concerns including whether the charity trustees have properly discharged their trustees duties when making decisions to enter into tenancy agreements and occupy those properties to further their charitable purposes and whether any benefit to the landlord or other parties is incidental to that
The Commission has issued alerts to charities warning