The Chartered Institute of Taxation: Technical Guides for Membershttp://www.tax.org.uk/members/member-services/member-guides/?WBCMODE=PresentationPublishedyearyearyearyear%2cPresentationPublishedyearyearyearyearyear.rssThe CIOT has commissioned a series of 'Members’ Guides’ to some tax topics, available here in the members' only section