Luke
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S/e beautician claim personal beauty treatments?

s/e beautician wants to claim for eyelash extensions done on herself to showcase effect

A self-employed beautician wants to claim for the cost of having eyelash extentions done on herself so that she can show potential clients what it would look like.  She is unable to do this on herself so has to pay another beautician to do this for her. She wants to claim this as marketing/advertising costs.

Obviously there is a dual purpose to this as she will of course have enhanced eyelashes as she goes about her everyday non-work life.  However I can see her point that a live model rather than a generic picture is a far better endorsement of what effect the extensions can have.

Any thoughts?

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By spilly
18th Apr 2017 13:29

Not allowable. Does a hairdresser have to change her/his hair on a daily basis to showcase the colours/cuts they offer?
The product manufacturers spend oodles of money on promotional photography and display items, negating the need for a 'live' model.

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18th Apr 2017 13:39

"Obviously there is a dual purpose to this ....."

As soon as you said this, you were dead in the water.

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to lionofludesch
19th Apr 2017 11:38

Whilst I agree with your point. It may be that what the OP means - having confused "purpose" and "effect" - is that there is a personal benefit, ancillary to the business purpose of the expenditure.

Such a personal benefit will not cause a disallowance if the only purpose of the expenditure (present in the taxpayer's mind at the time of incurring the expenditure) was a business one. See BIM37400 and BIM37050.

If the client's claim that she only does it to promote the treatment is genuine, I'd be inclined to fight her corner for her, subject to the economics of the situation.

HMRC will inevitably try to argue down the Mallalieu v Drummond (which I believe was wrongly decided) road, but the situation is far from being on all fours with the situation in Mallalieu.

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By Luke
18th Apr 2017 19:02

Thanks both. You have confirmed my initial thoughts.

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