– see also Industrial and provident societies

Co-operative associations

Commentary – Tax Reporter ¶805-500

Computation of trading profits

Commentary – Tax Reporter ¶805-470
Case Law – POPE (H.M. INSPECTOR OF TAXES) v. BEAUMONT ; Staffordshire Egg Producers, Ltd. v. Spencer (H.M. Inspector of Taxes)

Credit unions

Commentary – Tax Reporter ¶805-520

Exemption from tax

Commentary – Tax Reporter ¶815-010

Generally

Commentary – Tax Reporter ¶805-450

Interest

Commentary – Tax Reporter ¶327-175 ; Tax Reporter ¶346-000 ; Tax Reporter ¶805-460

Loss relief

Commentary – Tax Reporter ¶805-510

Non-distributions

Commentary – Tax Reporter ¶743-800

Share or loan interest

Commentary – Tax Reporter ¶805-460

Societies and clubs registered as

Commentary – Tax Reporter ¶806-290

Transfer of assets

Commentary – Tax Reporter ¶805-490 ; Tax Reporter ¶805-495