A client of mine, who was in receipt of WTC, went off work sick In January 2007. He claimed and received Income Support. We was eventually paid WTC for the 28 weeks following his first date of sickness. His WTC has been calculated as a single award for the whole of the tax year 06/07 and has a reduction due to his income for that year.

It seems to me that for the period he was in receipt of Income Support he should be entitled to maximum WTC

and thus his award needs to be recalculated using 2 different periods.

Not surprisingly the TCO do not agree. I am unable to find authority to convince them they need to treat the year as 2 separate periods. Can anyone help?

Victor