SoS for HOUSING etc v URBAN SPLASH LTD ( 2026 ) UKFTT 1426 ( PC ) is concerned with whether a defect was a “ relevant defect “ under the BUILDING SAFETY ACT 2022 Section 120. A building safety “ risk “ refers to any risk of no particular level “ Control” of a BODY CORPORATE for the purposes of Section 121 ( 8 ) could in principle be exercised through the power of common individuals. The concept of control is concerned with PRACTICAL COMMAND, rather that influence and with the ABILITY TO DETERMINE ITEMS, rather than merely contribute to them.
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