The problem with the majority of the benefits system and the taxation system is that over time, Governments of all political persuasions have introduced measures to "simplify" or "remove loopholes" or "standardise" that which already exists. They have only ever succeeded in making an already complicated system even more complicated, compounding the mess to the extent where only batteries of accountants can guess at what is going on. This latest piece of ConDem madness is no exception. The point is a simple one. Where 1 family member earns £1 above the threshold no benefit is payable. Where 2 family members each earn £1 below the threshold, benefit stays.This is not only unfair, it is crass stupidity. The solution to this Osborne created problem is simple. Either scrap the benefit altogether or leave it as it is. This may of course mean that Osbourne looses face, but coupled with the other screw ups that he has made since getting the job, who really cares if he does.