05/02/2014 09:25 GMT | Updated 05/02/2014 09:59 GMT

Table Dancers' Code Of Conduct Revealed By Judge In Tax Dispute

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A tax dispute between five London strip clubs and HM Revenue and Customs has led to a judge revealing details of a table dancers' "code of conduct".

Judge David Demack detailed the rules for lap and table dancing in a dispute at a tax tribunal on whether vouchers club customers could buy with a credit card if they run out of cash are taxable.

The taxman insisted the vouchers, known as "Secrets Money" were taxable, with the total amount of VAT at stake worth over £500,000. Judge Demack dismissed appeals against HMRC from several London branches of the Secrets adult entertainment club.

Judge Demack also revealed that dancers had to "strictly observe' a code of conduct which covered rules on over 30 topics, including "dress code", "conduct while performing" and "dealing with customers".

"As a Dancer attending Secrets you will be expected to conduct yourself in a mature manner, at all times. Your sincerity, courtesy, thoughtfulness and friendliness should create a positive atmosphere in which customers can relax, which should encourage them to return again and again," said the code.

"You are requested to wear long evening dresses and thin high-heeled shoes. Hair, make-up and jewellery should always be of the highest standard. Whilst you are in the public areas of Secrets, you must put your clothing back on immediately after each performance and remain clothed until your next performance begins.

"It is customary for Dancers to expect to receive a customer's gratuity, per single track, of £10 for each topless dance and £20 for each fully nude dance. Dancers are requested to dance at the table where customers are seated. Dancers are also requested to promote themselves by performing their stage signature dance in order to make the customer more aware of each Dancer."