An exotic dancer’s travel expenses from home to Stringfellows nightclub where she worked were not deductible for tax purposes, but expenditure on clothing, lingerie, shoes, make-up, beauty treatments, and hairdressing was allowable.

Background

The appellant was a self-employed exotic dancer at Stringfellows nightclub in London. She lived in South West London, and travelled in her car from home to Stringfellows, leaving home at 6.30pm and returning at approximately 4:30-5:00 am the following morning.

The appellant had a separate room at home, which was set up as a study and office. She carried out various work duties from home, including telephone calls to organise sessions with Stringfellows; organising webcam sessions as a marketing tool for potential customers of Stringfellows; ordering costumes and materials; designing/making costumes; rehearsing choreography; writing up a cashbook; and dealing with correspondence and