Dividend basis
'maintainable' dividend
Commentary –
Tax Reporter ¶530-550
Applying
Commentary –
Tax Reporter ¶530-600
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
Retention of profits
Commentary –
Tax Reporter ¶530-800
Theory
Commentary –
Tax Reporter ¶530-500