Why the top attribute of does not work when the label is the same level as

, but This works if I remove the tag

.

html,
body {
  height: 100%;
}

img {
  position: relative;
  top: 40%;
}

<p>Lorem ipsum dolor sit amet, consectetur adipisicing elit. Temporibus delectus accusantium nulla eveniet aperiam, quo odit qui voluptas. Illo vel sed ex dolores illum eum architecto a libero atque. Voluptatibus.</p>
<img src="http://lorempixel.com/400/200/" alt="">