Funeral grant :  Having to be in receipt of qualifying benefit at the time of death (Reg8 (1) )

I would like opinion on if there is mileage to take an argument further on this.

Scenario : Mam passes away, no insurance, no estate etc, she was separated at time of death and still had 1 dependant son for whom she received child ben and child tax.
There are 3 other children family is very close, the daughter and eldest son are on qualifying benefits at time of the death, the other son had recently started work , he also lived at home with mam

The daughter was quite clearly the lead carer, although she does not live at home with mam she was there every day virtually all day doing all the personal care etc

The funeral grant claim is made by her,
the dependant brother is close to the working brother and wishes to stay at the parental home . So the brother makes claim for child tax and is duly awarded

The funeral grant claim by the daughter is accepted as reasonably made as she is seen as the closest although she was not living in, but of course fails on the ground that the 1 brother was not on qualifying benefit at the time of death

The argument that I would somehow want to make is that this regulation puts the closest carer at disadvantage and that this may not have been the intention of the regulations

Because the working brother could not have come in receipt of the Tax credits until the day after mam passed (unless of course you are so strong that you prepare this kind of issue with your family )
So the sister could not qualify,

But ,if there would have been a transfer of responsibility, although that may have been less reasonable on closeness,  than the working brother could have made the claim later ,once he had qualified for appropriate benefit and he himself is not affected by the status at time of death

I would feel that this is not “just ” and there should be a provision for the equal family members to have a prescribed period to come on qualifying benefit and not look at the time of death only

I have taken it to First Tier Tribunal but the regulation was just confrmed , but wondered if it could go to upper Tribunal ?

Or, if the only way forward is a social policy issue?

As always, thank you very much in advance for your help