The respondents were engaged in procuring sex for others. The appellants sought to make them subject to VAT. The Tribunal had concluded that the respondents’ business was unlawful and was outside the VAT scheme altogether. Not all the respondent’s business would be unlawful. Held: The Sixth Directive purposes harmonisation of VAT, on the principle of … Continue reading The Commissioners of Customs and Excise v Robert and Julie Polok: ChD 19 Feb 2002