Prostitution
Income tax
Case Law –
Inland Revenue Commissioners v. Aken. [1988] BTC 40
;
Inland Revenue Commissioners v. Aken. [1990] BTC 352
Procurement of women
Meaning of supply
Commentary –
Indirect Tax Reporter ¶10-045
When output tax may not be chargeable
Commentary –
Indirect Tax Reporter ¶18-070