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The cases and other authorities cited in this article relate to liability under the legislation that had effect before 2003/04, in other words, the Schedule E (now tax on employment income) legislation rather than the rewritten legislation in ITEPA 2003 (see E4.101). Accordingly, since the principles described here were established, not only have the statutory provisions changed, but so has the terminology used; see E4.401. However, the overall effect of existing rules is not changed by ITEPA 2003; see E4.101. Indeed, to ensure that existing case law will apply to anything that counts as an emolument but is not listed in the definition of 'earnings' introduced by ITEPA 2003, there is a single reference to the term 'emolument' in that definition; see E4.401.

When the holder of an office voluntarily refrains from drawing a part (or the whole) of his salary, the question may arise whether