Pawnbrokers
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