Pension contributions
Adjusted net income (re cap on losses)
Commentary –
Ford on Tax Losses 1.3.1
Allowed as management expenses
Commentary –
Ford on Tax Losses 14.1
Employees
Commentary –
Ford on Tax Losses 3.2.1
Employer contributions (re post-cessation receipts)
Commentary –
Ford on Tax Losses 2.3.3
Foreign trades
Commentary –
Ford on Tax Losses 1.3.12
Individuals
Commentary –
Chanda on Property Investment 3.2
Property lets – relevant earnings
Commentary –
Ford on Tax Losses 4.4.1