FTTTx VAT – whether face-value vouchers issued by appellant companies and paid for by patrons using debit and credit cards for use in payment for dancers’ services in appellant companies’ lap dancing clubs and subsequently redeemed by dancers dealings in credit guarantees or any other security and on redemption exempt from VAT – item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether dealings in vouchers separate dealings in security for money – no – redemption of vouchers held to be ancillary part of overall composite taxable supply of performance facilitation services by appellants – appeals dismissed
[2014] UKFTT 115 (TC)
Bailii
England and Wales
Updated: 20 September 2021; Ref: scu.521766