In which year is this taxable
Somone claimed ESA. It was paid for a short period then stopped by DWP. They appealed against the decision and took it to tribunal.
Person won and it was paid in 2011/12. Arrears from September 2011 were paid this year also.
When are the arrears taxable? Is it in 2010/11 or 2011/12. Logic suggests it should be taxable last year as that was when the entitlement arose?
Can anyone help?