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