Wilton Park Ltd and other companies v Revenue and Customs Commissioners

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.

Category: