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BIM24650 | Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: introduction: contents

From HM Revenue & Customs · Business Income Manual

Introduction and layout of guidance

The following guidance covers a number of issues involving mutual associations some of which involve mutual trading and some of which do not. The areas covered are:

Contents40 entries

  1. BIM24655Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors' co-operatives: introduction and layout of guidance
  2. BIM24660Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: essential pre-requisite
  3. BIM24665Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: does the trade meet the criteria?
  4. BIM24670Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: varieties
  5. BIM24675Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: NHS doctors’ co-operatives: National Association of GP co-operatives
  6. BIM24680Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: introduction and layout of guidance
  7. BIM24685Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: background
  8. BIM24690Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: two interrelated questions
  9. BIM24695Meaning of trade: Mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: are they trading?
  10. BIM24700Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: mutual health insurers: is the trade mutual?
  11. BIM24705Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives: introduction and layout of guidance
  12. BIM24710Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives: background
  13. BIM24715Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives: model constitution
  14. BIM24720Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - three points to watch
  15. BIM24725Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - financing
  16. BIM24730Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - tax treatment
  17. BIM24735Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - not conducting a mutual trade
  18. BIM24740Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - members taxation
  19. BIM24745Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: agricultural co-operatives - futures dealing
  20. BIM24750Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Chambers of Commerce - introduction and layout of guidance
  21. BIM24755Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Chambers of Commerce - trading?
  22. BIM24760Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Chambers of Commerce - a mutual trade?
  23. BIM24765Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point to point meetings - introduction and layout of guidance
  24. BIM24775Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point-to-point meetings - trading?
  25. BIM24780Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point-to-point meetings - dealings with members
  26. BIM24782Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: property management companies
  27. BIM24784Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: bulk buying groups - introduction and layout of guidance
  28. BIM24786Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: bulk buying groups - basic principles
  29. BIM24788Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: bulk buying groups - two relationships
  30. BIM24792Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities, fund-raising events - introduction and layout of guidance
  31. BIM24794Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - tax exemption
  32. BIM24795Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - conditions for exemption
  33. BIM24796Meaning of trade: Mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - donations etc. not chargeable
  34. BIM24797Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities - reference to Specialist PT Charities
  35. BIM24800Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations - introduction and layout of guidance
  36. BIM24805Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations - HMRC arrangement
  37. BIM24810Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: procedural points when adopting HMRC arrangement
  38. BIM24815Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: benefits to members of adopting HMRC arrangement
  39. BIM24820Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: trade protection associations: text of HMRC arrangement
  40. BIM24850Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: marketing boards