Got a question? Need support?

ahh, Jonny. Thanks so much for flagging this but I'm already at an event that day...drat. Bad timing! Will something similar be run in the future?

You sound like a classic co-operative consortium (the same as my co-op - Co-op Culture) There are several incorporated UK legal forms suitable for a consortium (Limited Liability Partnership, Company and Co-operative Society) It is possible to obtain mutual trading status, where the co-op pays no corporation tax as the members pay their own tax on their earnings. The co-op is "tax-transparent". Indeed HM Revenue and Customs have asked Co-op Culture not to submit a corporation tax return.

However exactly what the implications for transnational intra-co-op trade are I'm not sure. In theory we could have international members who deal with their own tax affairs and our co-op's UK tax affairs are unaffected.

There are several international tech co-ops, so they have doubtless dealt with this issue. Might be worth a question on the Co-Tech discourse forum. https://community.coops.tech/

More info. on UK legal forms here: https://www.uk.coop/resources/simply-legal

Amazing, Mark. Thanks. Yes, company limited by guarantee seems most promising at the moment. We were moving away from LLP as the tax on freelancers in Spain is massively disporportionate. However, I'm noting that you say 'it may be obtained' so the option to be taxed as company in UK remains open. Lots to pursue here. Thanks so much for getting back.

Bronagh a chara,
This sounds interesting. There is a European co-operative society model available which may be suitable (indeed it may be specifically designed for situations like yours.) The Rules would need to provide for your status as a citizen of a non-EU country... The rest would depend on a definition of employment/qualification as member.
If you would like to contact me at [email protected] we can clarify your needs and I can look up the implications of registration in various countries, including the UK.
Is mise le meas,
Norman Rides

Thanks so much, Norman. This is really helpful. I'll drop you a mail.

Bear in mind that the European Co-operative Society (SCE) needs 30,000 Euros in member share capital.. @norman6 (or anyone else) on a separate matter, do you have any experience of Irish Industrial and Provident Societies and whether than can transfer engagements to a UK Society or a SCE?

Irish IPS Law is UK IPS Law as it was pre-independence (and has not actually moved as fast as UK IPS Law, e.g. no BenSoc in Ireland.) I see no reason why they can't transfer engagements as it wasn't prohibited on independence. If in doubt companies would be taken as a comparator unless there were good reasons not to.

Yeah, I'd had a quick look at the 30k needed for SCE. Probably a little tricky.

The €30,000 is a minimum subscription, which only needs to be 25% paid up on incorporation, the rest can be saved over 5 years. Also it can be adjusted as members come and go so with ten members it would be €3,000 per member of which new members only need to pay €750. It reflects that the vehicle was intended to be used at scale, but not insuperable.

I'm also wondering if there are any thoughts on Brexit and how people anticipating it might (or might not) affect things?