VALIANT PUB CO LTD v NEWCASTLE CITY COUNCIL (2026) UKFTT 683 (GRC) holds that, for the purpose of determining whether a building or land was an ACV, the term “ community “ in Section 88(1) of the LOCALISM ACT 2011 is not limited to the vicinity of thre premises, but extended to groups with a SUFFICIENTLY PROXIMATE CONNECTION with them.
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