Can a musical performer claim for his stage outfit?

Can a musical performer claim for his stage...

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A friend is a self employed musician (guitarist and vocalist). He is preparing his self assessment return for this year, and has asked me if he would be allowed to claim the cost of a suit he had specially made for him to wear whilst performing. These seems to satisfy the "wholly & exclusively" rule. Any views, please?? (Performing arts not my specialty!) Many thanks.
Sue Hill

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By ACDWebb
16th Sep 2005 07:24

Quite possibly not
It depends how it is "special" really.

Mallalieu v Drummond - tried to make an exclusive claim because the clothes were black which she would not wear other than for work & it failed, so a shiny yellow stage suit could still fail on that particular ground.

If it had a built in strap for the guitar or something odd like that - years ago I recall a suit being made with touch sensitive pads that triggered a drum machine - then possibly

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By User deleted
16th Sep 2005 08:25

Uniform/?
Get his name (or company name) stitched on and hey presto it's a uniform (tax deductible)!!

I do this with my £1500 Armani suits and works a treat

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By User deleted
16th Sep 2005 13:54

Mallieu & Drummand not the issue
Mallieu failed because in addition to wearing the dark clothes in court she wore them between chambers and the court, and it was this that gave rise to the duality of use.

If the stage suit is only donned in the dressing room and worn on stage, then the duality of purpose is sufficiently minimal as to be disregarded.

And even if it is worn in public for promotional purposes, provided this is only occasional rather than (as in Mallieu) habitual, or it is so outlandish in appearance that no one (not even a High Court Judge)in their right minds would be seen dead in it, I think one could get away with claiming that use for common decency was entirely incidental!

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By AnonymousUser
16th Sep 2005 14:51

maybe
I have dealt with the returns of a few entertainers over the years and the answer would depend upon the nature of the clothes. If he has simply bought a suit then the answer would be no as he could wear the suit anywhere (no exclusively). He would have a chance if he had bought a spangly pink catsuit as this would clearly be specially designed for his performance and is not likely to be worn anywhere else (well one would hope not..)

I dealt with a childrens party entertainer who claimed for the cost of his clown clothes and shoes etc etc which would seem to be along the same lines.

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By nick farrow
16th Sep 2005 16:10

clothing again
you may find this usefulhttp://www.hmrc.gov.uk/manuals/bimmanual/BIM50160.htm

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By User deleted
28th Sep 2005 15:48

Decide on strategy
With anything like this there's two ways to go - one is to claim and disclose (or not depending on your level of confidence) in the tax return in the normal way;

The other, which has advantages, is to make the item the subject of an error & mistake claim for closed years. This gives you the chance to argue the case right from the off in your opening letter.

Last time I did it was for physio costs for a s/e painter & decorator with a syndrome that was aggravated by his trade activity. Finished up horse trading to 50% of costs allowable.

I always work on the basis that if I can justify it, I claim it. If the manuals agree, so much the better; if they don't, I take the view that they are neither law nor regulations but only give the Revenue interpretation of the legislation which is always open to question and attack.

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By AnonymousUser
03rd Oct 2005 11:49

"wholly and exclusively"
The make-up can be claimable. It is part and parcel of the model show and satisfy the "wholly and exclusively" criteria.

How do you prove your personal use portion in the cosmetic? Maybe, someone can advise me of any formula to do so.

Outfit must be specific to the trade. If it is just a fashionable outfit which is what today's trendy fashion dictates, then it may not be claimable. If it is very specific to the needs of the showpiece, then can satisfy the wholly & exclusively criteria.

Why not go for leasing or rental of outfits, just a tip here.

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By ugdiv
27th Sep 2005 21:47

Is make up allowable too?
One of my female clients is a model. One of the few things she keeps on is make-up. It is pretty special (heavy duty or something) and is not everyday make-up. Would this be allowable?

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