[2025] UKUT 332 (AAC)

We begin with the decision of the Court of Appeal in Wood v SSWP [2003] EWCA Civ 53 and two decisions of the same Tribunal of Commissioners (Commissioners Hickinbottom, Mesher and Turnbull) decided two months apart in, respectively, January and March 2004: R (IB) 2/04 and R (IS) 15/04. Both Tribunal of Commissioners decisions referred to and relied on Wood. All three cases were decided by reference to the provisions of the SSA 1998 as they stood before the amendments made by the Welfare Reform Act 2012 (“the WRA 2012”) and by reference to the previous version of the D&A Regulations, the Social Security and Child Support (Decisions and Appeals) Regulations 1999(SI 1999/991) (“the 1999 D&A Regulations”).