“It is not entirely clear what the amounts accepted by the Upper Tribunal at [53] and [62] are or whether the applicant’s tax credit was included in the calculation. Although the issue concerns the details of a calculation and thus does not appear to raise any important points of principle or practice, since there have been differences in the decisions reached by the FTT’s decision and those of the UT, the flexibility in the test that exists applies (see JD(Congo)[2012] EWCA Civ 327 ).”