The current state of the law (which, as stated in E4.201A, is legislated in part in ITEPA 2003) thus points to an office being a position, which is easier to identify if there is some public context, independent of any particular individual, and to which a person can be appointed and removed in favour of another person. It does not have to have a long-term existence but has to be more than merely transient. A degree of formality in the appointment of an individual to the post, and in the way that the post was created, will also point to the existence of an office.
NIC legislation also applies to office holders1, with the result that, if remuneration from an office attracts
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