Excepted supplies

Legislation/Regulatory – SI 1986/896 art. 3

Generally

Commentary – Tax Reporter ¶265-620 ; VAT 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 – VAT Reporter ¶10-602