The appellant acquired a Dutch barn and adjacent workshop that had been used for the repair and maintenance of a fleet of vehicles in connection with a butcher's business. The appellant used the site for her motor repair business. Lord Widgery CJ stated that he could not detect any difference between the activity before and after the appellant had acquired the premises other than that the ownership of the vehicles was different. A mere change in identity could not constitute a material change of use and the Secretary of State had erred in law in holding to the contrary.
