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G Daniels v HMRC

In G Daniels v HMRC [2018] UKFTT 462 (11 July 2018) the FTT found that expenditure incurred on dresses shoes lingerie etc. by an exotic dancer was deductible (ITTOIA 2005 s 34).

Ms Daniels was a self-employed exotic dancer who performed at a nightclub called Stringfellows. The issues were the deductibility of travelling expenses incurred by Ms Daniels to and from her home to Stringfellows; and the deductibility of certain items including clothing lingerie dry cleaning make-up beauty treatments and hairdressing (including hair extensions). HMRC had also imposed penalties under FA 2007 Sch 24 for careless completion of the returns in which she had claimed the relevant deductions.

Ms Daniels had an office at home where she carried out various activities related to her work; for instance contacting customers to encourage them to attend her performances and ordering costumes. The FTT...

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