Case Law

The definition of an office given in Great Western Railway v Bater 1922 8 TC 231 was “a subsisting permanent substantive position which had an existence independent of the person who filled it, which went on and was filled in succession by successive holders.”

The meaning of ‘office’ was also considered by the Court of Appeal in Edwards v Clinch 1980 STC 438 and by the House of Lords Edwards v Clinch 1981 STC 617.

Schedule E includes fees earned in the year but paid subsequently. MacKeown (Inspector of Taxes) v Patrick J Ros 1927 I ITR 214

The head clerkship of a barrister’s chambers was held, on the facts, not to constitute an office. McMenamin v Diggles 1991 STC 419