self employed – drawings

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    I have a submission to do – claimant has £10.000 drawings which I have classed as income and not disregarded as per JZ shakl guide 15.24
    However – cannot find the reg that states drawings are not to be disregarded as claimant wants to see this – looked at HB reg38 and it doesnt actually state this .

    Can someone advise please where it shows this and is there any case law that shows that Drawings are not disregarded to strengthen my case –
    many thanks in advance


    I don’t think there is anything specific mentioned in the regs.

    However, there is a section about drawing in the DWP guidance manual:



    How do I stand at tribunal if the only thing we have is a guidence manual entry and nothing in law? This is something that all LA’s do as a matter of course what has happened to other people who have had tribunal cases on this subject?
    many thanks

    david kearney

    are you saying you have added drawings back on to net profit, or that you are using drawings as actual income?
    If the former then fairly straight forward, you can only disregard anything from income if is it specifically mentioned in the regs. All the regs refer to is expenses wholly and necessarily etc, which drawings certainly aren’t. under what reg does the appellant think drawings should be treated as an allowable expense.

    If its drawings as income your on a sticky wicket


    I do not think you need the guidance manual.

    may help

    Kevin D

    I agree with Pete – there are occasions where it is appropriate (& correct) to take drawings as income. As ever, it will depend of the facts of each case. Other CDs where the issue of drawings has been looked at in various contexts include:

    R(H) 05/05 (aka CH/3013/2003)
    R(IS) 06/03 (aka MORRELL v SoS for Work & Pensions (2003) EWCA Civ 526)
    R(FC) 01/91 (aka CFC/0025/1989)[/b:730f12225e]

    Happy reading……


    Thank you all for response – will read through case law –
    Kevin – what is learning to crunch odds!!! sounds intriguing – does it pay well!!!!

    Kevin D

    [quote:0a9592725b]does it pay well!!!![/quote:0a9592725b]

    Time will tell – but I sincerely hope so…. (stated with considerable resolve). 😈

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