The scope of the charge to tax on employment income is extended to include income arising from ‘offices’ (ITEPA 2003, s. 5(1)). Section 5(3) provides that ‘office’ ‘includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.’ The predecessor legislation did not define ‘office’, and this definition has been constructed on the basis of case law (notably Great Western Railway Company v Bater (HMIT) (1922) 8 TC 231 and Edwards (HMIT) v Clinch [1982] BTC 109).

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