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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
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Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: introduction: contents

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:

  1. BIM24655
    Mutual associations: specific activities: NHS doctors' co-operatives
  2. BIM24660
    Mutual associations: specific activities: NHS doctors' co-operatives: essential pre-requisite
  3. BIM24665
    Mutual associations: specific activities: NHS doctors' co-operatives: essential pre-requisite: does the trade meet the criteria?
  4. BIM24670
    Mutual associations: specific activities: NHS doctors’ co-operatives: varieties
  5. BIM24675
    Mutual associations: specific activities: NHS doctors’ co-operatives: National Association of GP co-operatives
  6. BIM24680
    Mutual associations: specific activities: mutual health insurers: introduction and layout of guidance
  7. BIM24685
    Mutual associations: specific activities: mutual health insurers: background
  8. BIM24690
    Mutual associations: specific activities: mutual health insurers: two interrelated questions
  9. BIM24695
    Mutual associations: specific activities: mutual health insurers: are they trading?
  10. BIM24700
    Mutual associations: specific activities: mutual health insurers: is the trade mutual?
  11. BIM24705
    Mutual associations: specific activities: agricultural co-operatives: introduction and layout of guidance
  12. BIM24710
    Mutual associations: specific activities: agricultural co-operatives: background
  13. BIM24715
    Mutual associations: specific activities: agricultural co-operatives: model constitution
  14. BIM24720
    Mutual associations: specific activities: agricultural co-operatives: three points to watch
  15. BIM24725
    Mutual associations: specific activities: agricultural co-operatives: financing
  16. BIM24730
    Mutual associations: specific activities: agricultural co-operatives: taxation of
  17. BIM24735
    Mutual associations: specific activities: agricultural co-operatives: not conducting a mutual trade
  18. BIM24740
    Mutual associations: specific activities: agricultural co-operatives: members taxation
  19. BIM24745
    Mutual associations: specific activities: agricultural co-operatives: futures dealing
  20. BIM24750
    Mutual associations: specific activities: Chambers of Commerce: introduction
  21. BIM24755
    Mutual associations: specific activities: Chambers of Commerce: trading?
  22. BIM24760
    Mutual associations: specific activities: Chambers of Commerce: a mutual trade?
  23. BIM24765
    Mutual associations: specific activities: Hunt point to point meetings: introduction and layout of guidance
  24. BIM24775
    Mutual associations: specific activities: Hunt point-to-point meetings: trading?
  25. BIM24780
    Mutual associations: specific activities: Hunt point-to-point meetings: dealings with members
  26. BIM24782
    Mutual associations: specific activities: property management companies
  27. BIM24784
    Mutual associations: specific activities: bulk buying groups: introduction
  28. BIM24786
    Mutual associations: specific activities: bulk buying groups: basic principles
  29. BIM24788
    Mutual associations: specific activities: bulk buying groups: two relationships
  30. BIM24792
    Mutual associations: specific activities: voluntary organisations & charities: fund-raising events: introduction and layout of guidance
  31. BIM24794
    Mutual associations: specific activities: voluntary organisations & charities: tax exemption
  32. BIM24795
    Mutual associations: specific activities: voluntary organisations & charities: conditions for exemption
  33. BIM24796
    Mutual associations: specific activities: voluntary organisations & charities: donations etc. not chargeable
  34. BIM24797
    Mutual associations: specific activities: voluntary organisations & charities: reference to Specialist PT Charities
  35. BIM24800
    Mutual associations: specific activities: trade protection associations: introduction
  36. BIM24805
    Mutual associations: specific activities: trade protection associations: HMRC arrangement
  37. BIM24810
    Mutual associations: specific activities: trade protection associations: procedural points when adopting HMRC arrangement
  38. BIM24815
    Mutual associations: specific activities: trade protection associations: benefits to members of adopting HMRC arrangement
  39. BIM24820
    Mutual associations: specific activities: trade protection associations: text of HMRC arrangement
  40. BIM24850
    Mutual associations: specific activities: marketing boards