Mutual trading organisation

Mutual trading organisation

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How do I apply for exemption from CT under mutual trading legislation?    There is lots of information on HMRC site about mutual trading organisations but nothing that I can see that tells you how to apply for the exemption.

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By zebaa
29th Sep 2014 16:35

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Your view & the HMRC view may differ on if mutual trading (as opposed to trading) is taking place. My suggestion would be to write to the local office and argue your case. Be ready for a long, long, battle.

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By bajones
30th Sep 2014 08:40

mem & arts

If it's stated in the mem & arts, enclose a copy as this helps the case drastically.

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