One of the Qualifying benefits for a SFFP is Child Tax Credit paid at a rate higher than the family element.
In 2003/2004 the family element was (and still is)£545.
My client (no doubt along with many others) was awarded £545.34. This is £545 divided by 366, rounded UP to the nearest penny, and then multiplied by 366.
He argued at a tribunal that this was higher than £545, so he should be awarded a SFFP, but lost his appeal.
Has anyone tried this arguement before - I am considering an appeal to the Commissioners over this.

Victor