Sanity Check
The law is often a bit weird, and it’s rarely quite how we would like it. But it is generally not an ass.
So if you read the Working Time Regulations 1998 and determine that a. the maximum statutory entitlement to holiday pay is 28 days a year and b. your client is entitled to the equivalent of four months salary in accrued holiday pay for the year, you have probably gone wrong. Take a deep breath and then start again.
Sometimes, particularly if you are new to employment law or how tribunals approach things, an unlikely seeming conclusion will be the right one. But it is worth remembering that the law is intended to solve practical issues in a vaguely sensible way. The less likely an answer seems, the closer you should look at how you reached it.