Re: Judicial Review for London rates relief I see where they are coming from now on getting clarification from the government. They see the word "charity" in the LGFA 1988 and they know that predated the 2006 Charities Act where they think the definition of charity was changed so that it "(b) falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities". So they are wondering whether the LGFA 1988 still allows foreign charities to benefit from mandatory rates relief or whether what they think is the new law that defines a charity needs to be applied (i.e. no foreign charities allowed to benefit since 2006). What nobody seemed to know was that the Camille and Henry Dreyfus Foundation v CIR case decided in 1956 set the precedent that a charity could not benefit from a tax break (in this case income tax) unless it was established in the UK and by "established" they defined it as being subject to control of the High Court. Since that case then any charity getting any tax break had to be "established" in the UK and by that it had to be subject to the control of the High Court. There was no change in the law to redefine what a charity was. It was a reiteration of case law. No foreign charity in the UK should ever have got mandatory rates relief since 1956. But now a registered charity in another EU member state could argue against this and win in the European Court as this would be a restriction of the flow of money from one member state to another. Fuck - why did I do physics when I could have done law?