Well some fascinating additional information to muddy the waters.
The Articles of Association refer to the company as limited by guarantee but also refers to itself as a ‘charity’. Searches on the Charity Commission website show no trace.
With regard to its ‘non profit’ status. The articles of association are clear that there is an asset lock – “None of the income or property of the charity may be paid or transferred directly or indirectly by way of dividend, bonus or otherwise by way of profit to any member of the charity”
Whilst it is clear that ‘support’ is provided elsewhere, the Landlord is probably relying on IHT
(see below)
Intensive Housing Management
Whether or not this meets the de minimis test, I’ll leave to others to argue.
“You may think that, I certainly couldn’t comment”
.