Jon Sparkes, a tax director with Bishop Fleming and with nearly 20 years’ experience in advising charities and businesses on direct tax matters, has written an article on the tax issues of community enterprises and mutual trading.

In the article, he points out the importance of community shops choosing the right legal structure from which to trade, and the tax impact of each.

The article was published on 27 April 2017 in Taxation Magazine (

The article can be downloaded here.

If you have any queries regarding the article, please contact Jon.


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