BIM24000 - Mutual trading: contents


A full list of the contents of the guidance on mutual trading is shown below. The guidance is subdivided into sections, the opening page of each section being in bold in the list below. Please click on the page number alongside to go direct to each section.


BIM24001

Overview

BIM24005

Layout of guidance

BIM24010

Income derived solely from members’ contributions and subscriptions

BIM24015

Introduction: basic considerations

BIM24020

Introduction: characteristics

BIM24025

Introduction: origins of the concept

BIM24027

Introduction: early attempt at taxing surplus

BIM24030

Introduction: founding principles

BIM24035

Introduction: two early mutual insurance cases

BIM24040

Introduction: further early mutual insurance cases

BIM24045

Introduction: essential that the activity is a trade

BIM24100

Essential requirements

BIM24105

Essential requirements: contributors to and participators in a surplus must be identical

BIM24110

Essential requirements: surplus must go back to contributors

BIM24115

Essential requirements: return of surplus contributions

BIM24120

Essential requirements: members must control the common fund

BIM24150

Non-mutual insurance trading activities

BIM24155

Non-mutual insurance trading activities: corporation water works

BIM24160

Non-mutual insurance trading activities: corn trading association

BIM24200

Members’ clubs

BIM24205

Members' clubs: introduction

BIM24210

Members’ clubs: distinction between proprietary and members’ clubs

BIM24215

Members' clubs: article from TB32

BIM24220

Members' clubs: classes of club membership

BIM24225

Members’ clubs: temporary membership

BIM24230

Members’ clubs: article from TB12

BIM24235

Members’ clubs: voting rights

BIM24240

Members' clubs: different membership classes

BIM24245

Members' clubs: incorporated as industrial & provident societies

BIM24250

Members' clubs: incorporated as limited company

BIM24255

Members' clubs: incorporated as limited company: conditions to be satisfied for members’ club treatment

BIM24260

Members' clubs: incorporated as limited company: shareholder inequality

BIM24300

Members' clubs: guidance for customers

BIM24305

Members' clubs: interest paid or received

BIM24315

Members' clubs: commission income

BIM24320

Members' clubs: community associations

BIM24325

Community amateur sports clubs

BIM24330

Community amateur sports clubs: relief available on a claim

BIM24335

Community amateur sports clubs: conditions for registration

BIM24340

Community amateur sports clubs: non-profit making and ‘ordinary benefits’

BIM24345

Cricket clubs

BIM24350

Golf clubs: introduction

BIM24360

Golf clubs: computation of profit

BIM24365

Rugby clubs: introduction

BIM24370

Rugby clubs: Rugby Football Union (RFU) booklet

BIM24400

Incorporation

BIM24405

Incorporation: difficulties associated with having shareholders

BIM24410

Incorporation: a company trading only with its members may be non-mutual

BIM24450

Allowable expenditure

BIM24455

Allowable expenditure: trades that are partly non-mutual

BIM24460

Allowable expenditure: apportionment of mixed expenditure

BIM24465

Allowable expenditure: judicial guidance on apportionment

BIM24470

Allowable expenditure: members golf clubs: is intention relevant?

BIM24475

Allowable expenditure: the ‘Peterhead’ principle

BIM24480

Allocation of income: introduction

BIM24485

Allocation of income: nature of activities

BIM24490

Allocation of income: income from contributors

BIM24495

Allocation of income: income from non-contributors

BIM24500

Allocation of income: mixed income

BIM24505

Allocation of income: sundry income

BIM24550

Distributions: introduction

BIM24555

Distributions: the basic approach

BIM24560

Distributions: dividends from a co-operative etc society

BIM24565

Distributions: ICTA88/S490

BIM24600

Distributions: ICTA88/S491

BIM24605

Distributions: ICTA88/S491: taxable on first principles or statute

BIM24610

Distributions: ICTA88/S491: when does it apply?

BIM24615

Distributions: ICTA88/S491: what is taxed?

BIM24630

Distributions: ICTA88/S491: what are capital assets?

BIM24650

Mutual associations: specific activities: introduction

BIM24655

Mutual associations: specific activities: NHS doctors' co-operatives

BIM24660

Mutual associations: specific activities: NHS doctors' co-operatives: essential pre-requisite

BIM24665

Mutual associations: specific activities: NHS doctors' co-operatives: essential pre-requisite: does the trade meet the criteria?

BIM24670

Mutual associations: specific activities: NHS doctors’ co-operatives: varieties

BIM24671

Mutual associations: specific activities: NHS doctors’ co-operatives: new general medical services contract from 1 April 2004

BIM24675

Mutual associations: specific activities: NHS doctors’ co-operatives: National Association of GP co-operatives

BIM24680

Mutual associations: specific activities: mutual health insurers: introduction

BIM24685

Mutual associations: specific activities: mutual health insurers: background

BIM24690

Mutual associations: specific activities: mutual health insurers: two interrelated questions

BIM24695

Mutual associations: specific activities: mutual health insurers: are they trading?

BIM24700

Mutual associations: specific activities: mutual health insurers: is the trade mutual?

BIM24705

Mutual associations: specific activities: agricultural co-operatives: introduction

BIM24710

Mutual associations: specific activities: agricultural co-operatives: background

BIM24715

Mutual associations: specific activities: agricultural co-operatives: model constitution

BIM24720

Mutual associations: specific activities: agricultural co-operatives: three points to watch

BIM24725

Mutual associations: specific activities: agricultural co-operatives: financing

BIM24730

Mutual associations: specific activities: agricultural co-operatives: taxation of

BIM24735

Mutual associations: specific activities: agricultural co-operatives: not conducting a mutual trade

BIM24740

Mutual associations: specific activities: agricultural co-operatives: members taxation

BIM24745

Mutual associations: specific activities: agricultural co-operatives: futures dealing

BIM24750

Mutual associations: specific activities: Chambers of Commerce: introduction

BIM24755

Mutual associations: specific activities: Chambers of Commerce: trading?

BIM24760

Mutual associations: specific activities: Chambers of Commerce: a mutual trade?

BIM24765

Mutual associations: specific activities: Hunt point to point meetings: introduction

BIM24770

Mutual associations: specific activities: Hunt point-to-point meetings: pre 1/1/99

BIM24775

Mutual associations: specific activities: Hunt point-to-point meetings: from 1/1/99

BIM24780

Mutual associations: specific activities: Hunt point-to-point meetings: dealings with hunt members

BIM24782

Mutual associations: specific activities: property management companies

BIM24784

Mutual associations: specific activities: bulk buying groups: introduction

BIM24786

Mutual associations: specific activities: bulk buying groups: basic principles

BIM24788

Mutual associations: specific activities: bulk buying groups: two relationships

BIM24790

Mutual associations: specific activities: community associations with charitable objects

BIM24792

Mutual associations: specific activities: voluntary organisations & charities: contents

BIM24794

Mutual associations: specific activities: voluntary organisations & charities: trading profits: ESCC4

BIM24795

Mutual associations: specific activities: voluntary organisations & charities: trading profits: ESCC4 conditions

BIM24796

Mutual associations: specific activities: voluntary organisations & charities: trading profits: donations etc. not assessable

BIM24797

Mutual associations: specific activities: voluntary organisations & charities: trading profits: reference to Head Office

BIM24800

Mutual associations: specific activities: trade protection associations: introduction

BIM24805

Mutual associations: specific activities: trade protection associations: HMRC arrangement

BIM24810

Mutual associations: specific activities: trade protection associations: procedural points when adopting HMRC arrangement

BIM24815

Mutual associations: specific activities: trade protection associations: benefits to members of adopting HMRC arrangement

BIM24820

Mutual associations: specific activities: trade protection associations: text of HMRC arrangement

BIM24850

Mutual associations: specific activities: marketing boards

BIM24950

Deductibility of payment made by contributor to a mutual trader

BIM24995

Tax cases referred to in guidance