'maintainable' dividend

Commentary – Tax Reporter ¶530-550

Applying

Commentary – Tax Reporter ¶530-600
Case Law – In re Lynall deceased Lynall and Another v. Commissioners of Inland Revenue

Income stream

Commentary – Tax Reporter ¶530-500

Loss-making companies

Commentary – Tax Reporter ¶530-750

Notional dividend

Commentary – Tax Reporter ¶530-700

Quoted comparison approach

Commentary – Tax Reporter ¶530-650
Case Law – Administrators of the Estate of Caton dec'd v Couch (HMIT)

Retention of profits

Commentary – Tax Reporter ¶530-800

Theory

Commentary – Tax Reporter ¶530-500