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Wiltonpark and others v HMRC

In Wiltonpark and others v HMRC [2016] EWCA Civ 1294 (15 December 2016) the Court of Appeal found that the commission paid by lap dancers on vouchers issued by clubs was subject to VAT.

Wiltonpark operated table and lap dancing clubs. The dancers were self-employed and paid directly by customers in cash or vouchers sold by Wiltonpark. On encashment of the vouchers the dancers paid a 20% commission to Wiltonpark. The issue was whether the commission was exempt from VAT as paid for the provision of a voucher scheme or subject to VAT as remuneration for a bundle of services provided by Wiltonpark.

The Court of Appeal quoted the UT’s decision (at [49]): the services ‘can accurately be described as the provision of a means whereby the dancers can exploit the opportunity to make more supplies to a wider market thereby increasing their turnover by...

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