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https://www.gov.uk/government/publications/ots-review-of-small-company-taxation-tor
Small company taxation review: terms of reference - GOV.UK
Terms of reference for the Office of Tax Simplification's review of small company taxation.
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https://www.gov.uk/hmrc-internal-manuals/cotax-manual/com30021
COM30021 - Background: company taxation overview: legislation - HMRC internal manual - GOV.UK
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https://www.gov.uk/government/collections/company-taxation-manual
Company Taxation Manual - GOV.UK
This manual contains guidance used internally by HMRC.
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https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctmupdate100521
CTMUPDATE100521 - Company taxation manual: recent changes - HMRC internal manual - GOV.UK
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https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctmupdate111109
CTMUPDATE111109 - Company taxation manual: recent changes - HMRC internal manual - GOV.UK
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