Similar question to this one Haircuts etc deductible for self-employed musician? | AccountingWEB however in this case related to a model, where I think physical appearance is more business related than a musician.
My client is a model. His advertised profile in the agency website has a clean shaved head with a trimmed beard, so if he is selected for a shoot or an audition, that’s the image the client expects to see on the self tape. He has had 90 auditions and has provided EDIT: 40 barbers receipts of £15 each, so £600 on expenses (I had given wrong numbers of £1,350 by mistake on the original post).
I explained that hair cuts would only be allowed if they are exclusively and wholly for the business. For example, they require you a specific hair cut that you don't usually have on your private life.
His argument is that he would allow the hair to grow more if he didn't have those auditions, therefore the hair cut is exclusively and wholly for the business.
"I only have this hair cut because it gives me money. Who wants to be bald when you can have a longer hair?"
I have to admit part of me almost agrees with his argument! Does any of you have experience with models, and does Mallalieu v Drummond apply here?
Little joke: At Mallalieu v Drummond, the argument to disallow was that "the clothing enabled the barrister to be warm and properly clad, as well as allowing her to work in her profession". Definitely not warmer after this hair cut!
Thanks in advance, and happy Thursday.