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14 Feb 2016
13:49:14 Arthur http://www.hmrc.gov.uk/manuals/bimmanual/BIM24110.htm
BIM24110 - Meaning of trade: mutual trading and members clubs: essential requirements: surplus must go back to contributors and to no one else
13:42:32 Arthur http://www.taxadvisermagazine.com/article/not-profit-not-tax
Not-for-profit, not for tax? | Tax Adviser
12:52:05 Arthur http://www.hmrc.gov.uk/manuals/bimmanual/bim24215.htm
BIM24215 - Meaning of trade: mutual trading and members clubs: members' clubs: Tax Bulletin article
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