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Value added tax – Exemptions. The taxpayer companies operated as licensed lap dancing or table dancing clubs. In the course of their business they operated a voucher scheme for their customers for which they charged 20% commission on redemption of each voucher. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by the taxpayers against the decision of the First-tier Tribunal (Tax Chamber) which had upheld the assessment by the Revenue and Customs Commissioners that that commission was payment to the Revenue for taxable supplies for VAT purposes.
Value added tax – Exemptions. The taxpayer companies operated as licensed lap dancing or table dancing clubs. In the course of their business they operated a voucher scheme for their customers for which they charged 20% commission on redemption of each voucher. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by the taxpayers against the decision of the First-tier Tribunal (Tax Chamber) which had upheld the assessment by the Revenue and Customs Commissioners that that commission was payment to the Revenue for taxable supplies for VAT purposes.
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Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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A cultural life and times
