The following from Deloittes may be of interest:

Tables are not turned for pole dancers

F Di Resta and Miss D Di Resta, the enterprising owners of "Bottoms Up" have failed in their attempt to argue that they were merely renting poles to dancers who were independently performing exotic dances for customers. The Tribunal held both that the 'rent' for the pole was not a VAT free license to occupy land and that the level of control exhibited by the owners over the dancers meant that the owners rather that the dancers were performing the service for the customer and VAT at 17.5% was due from the owners on the full cost. The level of control exhibited by the customers was not commented on!

 And who said tax was dull