The pages in this section give some of the background to the tax system’s treatment of escorts and other sex workers. They include the significant legal cases as well as other relevant, or merely entertaining, material.

Immoral contracts

Many contracts involving paid sex are not legally enforceable.

Whiplash cases

Tax and company law cases involving Miss Whiplash

VAT cases

VAT cases involving sex work.

Regina v Vagina

Review of Angela Nangle’s book about her prosecution for tax evasion.

Sex work & GDP

Does sex work really contribute £5.3bn to UK GDP?

Evasion, avoidance or planning?

What are the differences between tax evasion, tax avoidance and tax planning.

Advice for accountants

Guidance for accountants on some of the issues that ought to be considered by accountants acting for people in the paid sex industry.