Trade associations
Payments to, allowable deductions
Commentary –
Tax Reporter ¶216-500
;
Tax Reporter ¶708-230
Case Law –
(1) THOMAS (H.M. INSPECTOR OF TAXES) v. RICHARD EVANS & CO., LTD. (2) JONES (H.M. INSPECTOR OF TAXES) v. THE SOUTH-WEST LANCASHIRE COAL OWNERS' ASSOCIATION, LTD.
;
COLLINS (H.M. INSPECTOR OF TAXES) v. JOSEPH ADAMSON AND CO. JOSEPH ADAMSON AND CO. v. COLLINS (H.M. INSPECTOR OF TAXES)
;
GUEST, KEEN & NETTLEFOLDS, LTD. v. FOWLER (Surveyor of Taxes).
;
Joseph L. Thompson & Sons, Ltd. v. Chamberlain (H.M. Inspector of Taxes)
;
LOCHGELLY IRON & COAL COMPANY LTD. v. CRAWFORD (Surveyor of Taxes).
;
RHYMNEY IRON COMPANY, LIMITED, v. FOWLER (Surveyor of Taxes).