Generally

Commentary – Tax Reporter ¶265-620 ; Indirect Tax Reporter ¶40-200(32)
HMRC Guidance – BIM63151
Case Law – JAY's–THE JEWELLERS, LTD. v. COMMISSIONERS OF INLAND REVENUE COMMISSIONERS OF INLAND REVENUE v. JAY's–THE JEWELLERS, LTD. ; James Spencer & Co. v. Commissioners of Inland Revenue ; MORLEY (H.M. INSPECTOR OF TAXES) v. MESSRS. TATTERSALL

Payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602