Earnings basis
Adjustments to
Commentary –
Tax Reporter ¶531-100
Converting to value
Commentary –
Tax Reporter ¶531-200
Maintainable earnings
Commentary –
Tax Reporter ¶531-050
Post-cessation receipts
Commentary –
Tax Reporter ¶223-000
Case Law –
Carson (H.M. Inspector of Taxes) v. Cheyney's Executor
;
Purchase (H.M. Inspector of Taxes) v. Stainer's Executors
Theory
Commentary –
Tax Reporter ¶531-000
Weighted average approach
Commentary –
Tax Reporter ¶531-150