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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: Hunt point to point meetings: introduction and layout of guidance

Point-to-point meetings are organised by Hunts and some other clubs, such as armed forces and university riding clubs. In the 2011/12 season it appears that there were around 200 point-to-point meetings on over 100 courses, with attendances of up to several thousand spectators.

The following guidance covers:

BIM24775 Trading?
   
BIM24780 Dealings with members