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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 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.

Payments for special services will be taxable under ITEPA 2003, s 62 (formerly Schedule E) if they are received in respect of an office or employment notwithstanding that there is no enforceable right to receive the payments, that they may be received after the employment has terminated, or that they may be said by the payer to be made by way