I agree with you. It is a fact that the cash is still there and has not been spent in over 4 years. You could extend if you wanted to but I would only do so for a few months if that. After that to the valuation tribunal if the Person wants to and in my experience they will not be very interested. No appeal against any overpayment. Just an adjustment to the bill. You have applied the law correctly and the VT will not intervene in your discretion in a case like this.
