seems to be a weak argument; any agency can be not profitable if their overhead is too high, but the owner still is living off the avails..there is also always an ATTEMPT to commit an offence, which may be made out quite well (to simplify evidentiary part of it, imagine that you admit discussing with your business partner how you gonna profit by way of providing your customers/suppliers/whatever with escorts).
that being said, it's hard to imagine anyone being prosecuted for that on these facts; being raped by Revenue however is a very real possibility
You missed a key point: I am not an agency owner, I am an owner of a company that makes widgets and I'm paying for an escort for one of my valued current or future customers.....(that's the hypothetical scenario anyways).

