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 [1] 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.