BIM24995 - Mutual trading: tax cases referred to in guidance

Alphabetical order by names of the party

The table below identifies the:

  1. point at issue,
  2. names of the parties,
  3. BIM page, and
  4. Tax case reference
  5. for each of the cases referred to in the guidance material on the mutual trading and related issues.

Point at issueNames of the partiesPageTax case reference


Ayrshire Employers Mutual Insurance Association Ltd v CIRBIM24027, BIM24105, BIM2461027TC331
No need for profit seeking motiveBrighton College v MarriottBIM2404510TC213
Deduction for costs saved by members’ servicesBritish Legion, Peterhead Branch, Remembrance and Welcome Home Fund v CIRBIM24475, BIM24775, BIM24794, BIM2479635TC509
Distribution by Mutual concern in winding upBrogan v Stafford Coal & Iron Co LtdBIM24550, BIM2460041TC305
Apportionment of expensesCarlisle & Silloth Golf Club v SmithBIM24210, BIM24360, BIM24460, BIM24465, BIM24470,6TC48 & 198
‘Not for profit’ does not preclude tradingCIR v Hyndland Investment Co LtdBIM2404514TC
Whether tradingCIR v Livingston & OthersBIM2404511TC538
Difference between proprietary and members’ clubCIR v Stonehaven Recreation Ground TrusteesBIM2421015TC419
Is mutual insurance a trade?CIR v The Cornish Mutual Assurance Co LtdBIM24040, BIM24100, BIM2415512TC841
Difference between proprietary and members’ clubCIR v The Eccentric Club LtdBIM2421012TC669


Dublin Corporation v M’AdamBIM240302TC387
Bulk buying group trading as principleEnglish & Scottish Joint Co-operative Wholesale Societies Ltd v The Commissioners of Agricultural Income Tax, AssamBIM24786, BIM247881948 19AC405
Whether tradingErichsen v LastBIM240454TC422
Contributors may come and goFaulconbridge v National Employers’ Mutual General Insurance Association LtdBIM24105, BIM2411033TC103
Control of a members’ clubFletcher v ITCBIM242351972AC414
Payments to trade protection associationsGrahamston Iron Co v CrawfordBIM248057TC25
Municipal water supplyHarris v Corporation of the Burgh of IrvineBIM241554TC221
Destination of profits has no bearing on assessibilityHutchinson & Co (Publishers) Ltd v TurnerBIM2447031TC495
Surplus must go back to contributors and no one elseJones v The South West Lancashire Coal Owners’ AssociationBIM24110, BIM24115, BIM2441011TC790
The practicalities of ICTA88/S74 (1)(a) (for corporation tax). (S34(1)(a) ITTOIA05) for income tax.Korner v CIRBIM2446545TC
Last v The London Assurance CorporationBIM240352TC100
Effect of shareholdingLiverpool Corn Trade Association Ltd v MonksBIM24160, BIM2440510TC442
Payments to trade protection associationsLochgelly Iron and Coal Co Ltd v CrawfordBIM248056TC267
The practicalities of ICTA88/S74 (1)(a) (for corporation tax). (S34(1)(a) ITTOIA05) for income tax.McLaren v MumfordBIM2446569TC
What is mutual tradingMunicipal Mutual Insurance Ltd v HillsBIM24015, BIM24025, BIM24105, BIM2466516TC430
Co-operative dividendsPope v BeaumontBIM2456024TC78
Whether tradingRansom v HiggsBIM2404550TC1
Members must control the common fundRevesby Credit Union v The Commissioner of Taxation for the Commonwealth of AustraliaBIM24120112CLR564
Trading is not a question of motiveRoyal Agricultural Society of England v WilsonBIM240459TC
The Schedules are exclusiveSalisbury House Estates Ltd v FryBIM2404015TC266
Can a taxpayer trade with themselvesSharkey v WernherBIM2403536TC275
Co-operative dividend satisfied by sharesStaffordshire Egg Producers Ltd v SpencerBIM2456041TC131
Styles v New York Life Insurance CompanyBIM24035, BIM24040, BIM24100, BIM24155, BIM24160, BIM24210, BIM247882TC460
Members’ club only liable on profits from non-membersThe National Association of Local Government Officers v WatkinsBIM2421018TC499
Deductibility of trader’s payments to a mutual traderThomas v Richard Evans & Co LtdBIM2495011TC790
Control of a members’ clubWestbourne Supporters of Glentoran v BrennanBIM24225, BIM24120SPC22
The practicalities of ICTA88/S74 (1)(a) (for corporation tax). (S34(1)(a) ITTOIA05) for income tax.Wildbore v LukerBIM2446533TC46


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