Registered societies
– 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
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