ZA v London Borough of Barnet (HB): [2024] UKUT 222 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Butler on 22 July 2024
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.Judicial Summary
This appeal deals with how one might calculate capital for a shareholder in a company for the purpose of Section 6 of the Housing Benefit Regulations 2006. It includes consideration of notional capital in regulation 49(5) and (6) of the 2006 regulations. It also considers whether the Supreme Court’s decision in Prest v Petrodel Resources Limited and others [2013] UKSC 34 has any particular relevance in calculating capital of shareholders in companies for the purpose of housing benefit entitlement.