Not really. It is just a bad idea conceived with good intentions.
A taxation and benefits system has limitations on what can be done in four areas. The first it must be understood by those who are going to receive it. The second it must be straightforward to administer. The third is that the IT technology must be available to run it. Finally it must be fully funded if a benefit and collectible if it is a tax.
It is now clear that the years late brainchild of Iain Duncan-Smith who resigned because his cabinet colleagues were wrecking it by withdrawing funds, is a no goer causing great hardship and anxiety to the weakest in society who are the least able to cope. It should be scrapped by the government. Otherwise the government itself will find itself scrapped, because on top of every other malfunction of this hopeless administration this will be the last straw for voters, angry at being conned again and again and again.
Labour has said it will scrap it.