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VAT on supply of service: Private dancing in the High Court

Category Technical Articles
AuthorTechnical Department
Article by Jonathon Bremner, barrister, Pump Court Tax Chambers. This article appeared in the July 2007 issue of Tax Adviser. Who is the supplier of a lap dancer's services to a customer - the dancer or the club she dances in? The author reviews the Spearmint Rhino Ventures (UK) Limited v HMRC appeal against a VAT Tribunal decision, and the High Court's judgment on it.

July 2007 by Jonathon Bremner

Technical Department
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