Acquisitions

Agricultural

Books, post and packaging charges

Business carried on by

Business, meaning

Change of members

Club or trade association

Community amateur sports clubs

Generally

Corporate membership, input tax

Corporation tax

De-registration

Donations

Generally

Holiday

Investment clubs, chargeable gains

Loan or money societies

Lotteries

Meals, meaning of agent

Members

Compulsory interest-free loans

Drinks served to, meaning of supply

Membership

Single or multiple supply

Subscriptions

– see Subscriptions

Mutual business and trading

Mutuality principle

Non-business activities, taxable acquisitions

Private car hire drivers' association taxable supplies to members

Promotional and consultancy agreements, emoluments/benefits in kind/pension benefits

Registered societies

Registration

Generally

Related activities and groups

Scientific research associations

Secretaries, employment status

Sport

– see Sports clubs

Sports

– see Sports clubs

Subscriptions

Supply of goods/services

Supply to members

Thrift funds

Transfer of value, exemption for

Underdeclared takings

Unjust enrichment

Youth, exemption