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? |
| BIM24620 | Distributions: ICTA88/S491: taxable as receipt of trade or as post-cessation receipt |
| BIM24625 | Distributions: ICTA88/S491: allowable deductions and reliefs where recipient’s trade permanently discontinued |
| 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 |
