13 January 2017
Wiltonpark Ltd and others v Revenue and Customs Commissioners [2016] EWCA Civ 1294, [2016] All ER (D) 87 (Dec)
The Court of Appeal held in dismissing the taxpayer’s appeal that commission paid by lap dancers to the taxpayer would be subject to VAT at the standard rate as it was not an exempt supply falling within item 1 of Group 5 of the Sch 9 to the Value Added Tax Act 1994.
