Capital losses

Commentary – 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 – Essential Tax Companion ¶12555