Sparkholme Ltd (T/A Top Class Sauna) v Revenue and Customs: VDT 28 Jul 2005

VDT OUTPUT TAX – Computation – Sauna and massage business – Masseuses working at Appellant’s premises are paid cash direct by customers – Masseuses pay part to Appellant – Whether Appellant’s outputs include the full amount of receipts of masseuses – Yes – Appeal dismissed

Citations:

[2005] UKVAT V19187

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 July 2022; Ref: scu.229631