My client is a pensioner who has a dependant daughter.

Before he went to live permanently in residential care, her husband was the Child benefit claimant for their daughter.

By the time we had managed to get the Child benefit sorted out for my client it was August 03. We wrote to MIG to ask them to include dependant addition for daughter but this was not actioned. We wrote again in November 03 and the dependants additions were finally added in January 04.

We asked the Pension Service if they would do the handover to Child Tax Credits automatically but they were unsure so we filled in a Tax credits claim form in February 04.

For some unexplained reason, they sent a decision notice on 19th February awarding CTC from 2/3/04.

We have written and phoned and now lodged an appeal to try to get the arrears of CTC 6/10/03 to 1/3/04.

TCO has now said they can only backdate a maximum of 3 months and asked if my client will accept this.

I would welcome your views on whether or not to accept this. The Pension Service are at fault for not awarding dependant's allowances in time but they have no facility to pay for dependants in Pension Credit.

Should my client accept 3 months backdated CTC and pursue a compensation payment from the Pension Service? How easy is that?!

Or should she continue with the appeal and try to get full arrears from the IR?

Many thanks

Shona