The house provided by Din Ltd for Shuttelle’s use:

– Was purchased by Din Ltd on 1 January 2000 for £500,000 and has an annual value of £7,000.
– Shuttelle lived in the house from 1 February 2000 until 30 June 2012.
– The house had a market value of £870,000 on 6 April 2012.

Required:

Calculate Shuttelle's Benefit in respect of accommodation