Guarantee payments
Capital losses
Commentary –
Ford on Tax Losses 5.3.4
Deemed earnings
Commentary –
Tax Reporter ¶1006-675
Case Law –
Abbott v. Philbin (H.M. Inspector of Taxes)
;
BEAK (H.M. INSPECTOR OF TAXES) v. ROBSON
;
Kent Food Ltd v. R & C Commrs
;
Mimtec Ltd v IR Commrs
National Insurance contributions
Commentary –
Quick Overview ¶12555