Could I Purchase A Smart Suit For Meetings and Private Views?

Foresty_Forest

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May 15, 2017
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I've been accounting for the clothes I wear in the studio, but can I do the same when I have meetings/drop off with the galleries that sell my work. And for Private Views. Could I for instance purchase a smart suit? What would the IR consider acceptable?
 

MyAccountantOnline

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I've been accounting for the clothes I wear in the studio, but can I do the same when I have meetings/drop off with the galleries that sell my work. And for Private Views. Could I for instance purchase a smart suit? What would the IR consider acceptable?

You could buy a smart suit, but it wouldn't generally be an allowable expense for tax purposes.

One of the first tax cases most accountants learn about is Mallalieu v Drummond - it was a barrister claiming tax relief on the cost of clothing worn in court and wasn't allowed as clothing isn't exclusively for business use. It's here if you want to read it https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim37910
 
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Foresty_Forest

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Just thinking about the civilian vs business use of clothes. My studio is pretty cold so I have to wear gloves and long johns - which are feasibly civilian clothing. Would thermal underwear be allowable? But my apron is allowable, as I wouldn't wear it for anything else?
 
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MyAccountantOnline

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Just thinking about the civilian vs business use of clothes. My studio is pretty cold so I have to wear gloves and long johns - which are feasibly civilian clothing. Would thermal underwear be allowable? But my apron is allowable, as I wouldn't wear it for anything else?

You need to ask yourself the question are your long johns and gloves exclusively for business use?

I appreciate it seems unfair but I doubt you can say they are exclusively for business use.
 
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Foresty_Forest

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I once heard Frank Skinner say that he'd bought a shirt that had belonged to Elvis Presley for £10k I think it was. He then said that because he'd worn it during the recording of a TV programme that he could claim the £10k as expenses. How would that be possible?
 
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JEREMY HAWKE

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    Mar 4, 2008
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    If its any help

    I deal with people
    I deal with the buyers and the squires
    The needy and the greedy
    and those that trust me and those that don't :):)

    I can tell you that nobody wears a suit anymore
    I am considered over the top as I wear jeans with boots and a smart shirt with a smart pull over if its cold
    That's me even that looks out dated

    The cool people in business these days are @JCBrown That's the style these days Maybe even @Ozzy but I don't know ??
     
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    DWS

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    Oct 26, 2018
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    I was just thinking, everything I wear in the studio gets covered in paint. They start off new but my studio clothes aren't suitable to wear in my civilian life. Does that make them an expense?
    Cant you get some overalls?
    Painters and Decorators have the same problem but wear ‘whites’ to keep their clothes clean.
     
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    Bobbo

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    I once heard Frank Skinner say that he'd bought a shirt that had belonged to Elvis Presley for £10k I think it was. He then said that because he'd worn it during the recording of a TV programme that he could claim the £10k as expenses. How would that be possible?
    I imagine the exact answer to that is between Frank Skinner and his tax advisors. But my immediate guess is that it would potentially be because he'd only worn it for television appearances and did not wear it in his day-to-day private life, rather than simply wearing it once on telly makes it allowable. Possibly there are some concessions/agreements with HMRC in the showbiz industry.
     
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    MyAccountantOnline

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    I once heard Frank Skinner say that he'd bought a shirt that had belonged to Elvis Presley for £10k I think it was. He then said that because he'd worn it during the recording of a TV programme that he could claim the £10k as expenses. How would that be possible?

    It may have been possible - 'costumes' are treated differently to clothing which is classed as everyday wardrobe.

    When performers buy clothing which is for use in a film or TV show it is generally allowable as its treated as a costume for use in a performance.
     
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