Market leading insight for tax experts
View online issue

Romima Ltd and others v HMRC

In Romima Ltd and others v HMRC [2019] UKFTT 0736 (TC) (4 December 2019) the appellants operated lap dancing clubs in several UK cities. The clubs sold ‘chips’ (plastic counters similar to casino chips) to customers who used them to pay self-employed dancers for private dances and ‘sit-downs’ in VIP booths. The chips could also be used to tip employees but could not be used to purchase food or drinks. Where a customer purchased chips by credit or debit card there was a 20% premium (i.e. chips with a face value of £100 would cost £120). When dancers/employees redeemed the chips from the club they received cash equal to the face value of the chips except in the London club which would retain 20% (in the case of redemption by dancers) or 40% (in the case of redemption by employees) of the face value....

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

If you do not subscribe but are a registered user, 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 article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top