Spearmint Rhino Ventures (UK) Ltd v HMRC, High Court (ChD) 23.3.07

In an appeal by the Spearmint Rhino strip club chain (SR) the High Court has in effect ruled that lap-dancers working at the clubs are liable to pay VAT on the basis that they are self-employed (assuming of course that their earnings are sufficient). The Court has overruled a VAT tribunal decision of 27.1.2006 to the effect that their services were supplied by SR and has held that in respect of the services provided by the dancers at SR's premises, SR does not make a supply of services for VAT purposes.

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