A member is entitled to deduct part of his subscription to a trade protection or other trade association. The allowable part is that applied by the association towards expenditure which would have been admissible as a deduction if incurred by the member himself (Lochgelly Iron & Coal Co Ltd v Crawford [1913] 6TC267; Thomas Merthyr Colliery Co Ltd v Davis [1932} 17TC519; Joseph L Thompson and Sons Ltd v Chamberlain [1962] 40TC657). Unless the Commissioners are otherwise satisfied, effect cannot be given to the member's right to a deduction without production of the accounts of the association (Grahamston Iron Co v Crawford [1915] 7TC25; Adam Steamship Co Ltd v Matheson [1920] 12TC399).
