Can anybody help here?

I am looking for an old decision,which I believe to be by Comm Jacobs.

The essence of the case is that ;
Once income has been taken into account for a particular period it cannot be used again for the same period.

I know this is a fairly old decision, and it may even be a Sup Ben case. I want to use it in an appeal where the claimant has HB on 2 properties, but one is with one local authority, the second is in a different area. Both are applying a taper on the excess income.

This is an upper tribunal case, where judgement is reserved pending further submissions. Judge Jacobs said that he took this approach in an old case, but could not recall the case no at the time of the hearing.

If anyone hereabouts has any idea which case he might be referring to, that would be of great help. We need to respond asap, ideally within 14 days.
Thanks

It is difficult to see what that decision could have been. I think the whole issue about Hb payments on two homes, is about " liability to pay" under reg 7. I don't think it is about income being used once on one home and then not used on the other to work out what liability is there for the second home. Clearly this is because you are liable to pay rent only for one home, and then, there are "exceptions" which come under reg 7. So if you are on IS etc then, liability in the second home is the same as the first, given the restrictions and LHA, etc. If you are earing £100 a week wages, then, given the structure of the provision i do not think you can use the £100 just once, as the second home claim and payment is not a superssesion of the first award because the claimant has a change of circs; it is because, there is a new liability, requiring a new claim etc.

Having said all this, in the dark recess of my mind I also see the hazy hue of the decision that addressed some of these, but whether it was about the same income being used twice or other points, I am not sure. In any case, I cannot find anything relevant.