[2024] UKUT 131 (AAC)

The Secretary of State advances two grounds of appeal before the Upper Tribunal.

The first ground of appeal is that the FTT erred in law in its interpretation of the term ‘work’ in regulation 40 of the Employment and Support Allowance Regulations 2008 (SI 2008/794; ‘the ESA Regulations 2008’), such that the claimant was engaged in ‘work’ at the relevant time.

The second ground of appeal is that the FTT erred in law in its approach to the definition of ‘income’ for the purposes of the ESA Regulations 2008, such that sums received in the course of his buying and selling stolen bikes should be counted in the means-test applied for the purposes of ESA.