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