In June a First-tier tribunal decided that our client had deliberately deprived herself of capital and was not entitled to HB/CTB. She did not seek advice thereafter and it is too late to do anything about that decision.

She then moved home and submitted a new claim for HB/CTB. To nobody's surprise this has been refused on the same grounds and she has appealed again.

Question: is the matter of deprivation 'res judicata' or can it be reopened because the client has made a new claim for a different property?

"Res judicta" doesn't directly apply. The latest decision is separate from the previous decision and is in respect of a different point in time. So, an appeal can properly be made.

However, the LA will undoubtedly be within its rights to put the earlier decision before a new Tribunal, especially if the facts are broadly unchanged.

Was a diminishing capital calculation done on the notional capital? If no, it should have been. If yes, a further one should be done for the period after the last decision before the Tribunal which, depending on the amount of notional capital, may reduce it sufficiently bellow £16K.