The owner of a Kent care home that was closed down after its registration was cancelled has withdrawn his appeal against the decision.
The Sea View Lodge had looked after elderly people and those with learning disabilities, aged between 25 and 80.
In June the Care Quality Commission (CQC) said the registration of the Herne Bay care home was cancelled after concerns of neglect and abuse.
Owner Shahid Sheikh withdrew his appeal against the decision on 27 July.Denies allegations
He said: "It was becoming too expensive [the legal fees]. I'm not working, I have no source of income. That was the last care home I had.
"On balance I decided not to go ahead with it."
Kent County Council suspended new placements at the Sea View Lodge on 27 May because of poor practice.
Its eight residents were all placed in respite care or other nursing homes.
The CQC said it made an urgent application to Canterbury magistrates on 8 June to cancel the home's registration "to protect people at Sea View Lodge".
Mr Sheikh said he denied the allegations, disputed the findings of the SQC "100%" and had a written statements from the families of patients praising him.
The care home has now been put up for sale.
The CQC last inspected Sea View Lodge on 8 June 2010 and gave it a two-star "good service" rating.