Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Lap dancing VAT

16 July 2015
Issue: 4510 / Categories: Tax cases , VAT

Wilton Park Ltd & others v CRC, Upper Tribunal

The taxpayer companies ran lap dancing clubs. The dancers were self-employed and paid a fee to gain entry.

Customers could pay in cash or use vouchers that could be bought with a debit card or credit card. The clubs charged the dancers a 20% commission on redemption of the vouchers.

The taxpayers argued they made an exempt supply of handling money within VATA 1994 sch 9 group 5 item 1.

HMRC disagreed saying the clubs were providing the dancers with a taxable supply of performance facilities.

The First-tier Tribunal dismissed the taxpayers’ appeal.

The matter moved to the Upper Tribunal which first considered whether the taxpayers’ vouchers were “security for money” within the meaning of item 1.

The judge decided they were given by the customers to the dancers as a security for money because the club was legally obliged to redeem them when...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon