An expense or not??

An expense or not??

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My client is a professional singer. She teaches music and singing and is self employed. She also performs at 'gigs' singing and with a band etc.
Can she claim for makeup and hairdressing appointments during the year? She is also trying to claim for membership of a gym (to keep her looking good - so she explains) Has anyone had experience of this type of work? I am inclined to take a proportion of the whole (but not the gym membership). What do others advise?

Heather
Heather Hirons

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By User deleted
26th May 2005 20:41

probably not much to claim
Strictly the expense has to be wholly and exclusively for the purposes of the trade to be allowable. So I wouldnt claim the cost of the gym membership, but if she is buying special stage makeup for her stage show personally I think thats allowable and would claim it. As regards the hairdressers that clearly has duality of purpose and as such I wouldnt claim that. Is it not a bit like the infamous lady barrister and her clothing????

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By frauke
26th May 2005 23:12

To claim or not to claim
I never had any problem claiming "reasonable" amounts of make-up, hairdressing, even clothing. The IR has always had concessions for Artists as long as the amounts claimed are not excessive. I have had no problems with inspectors agreeing on clothing "for performance use only". So for example T-Shirts and Jeans would not be allowable, but an evening wear would. At the same time I have always warned clients to be carefully of "duality of purpose". e.g. it has to be very clear what they spent the money on and why, and just becuase they thought it "could" be useful was not good enough - they may have to prove it was "necessary" and definately a contributory factor to increasing income before it could be allowable.

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By Tosie
31st May 2005 15:20

industry standards
members of the actors union can get a list of allowable deductions and inland revenue cons.

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