Chartered Accountants
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Treatment of Wigs and Gowns for Tax Purposes

It is well known from the case of Mallalieu – v- Drummond (1983) that clothing which may be worn out of the Court is deemed to have a duality of purpose and therefore is not allowable for tax purposes.  Wigs and gowns however are allowable for tax purposes and count as plant for capital allowance purposes.  There is an alternative method of not charging for the initial wig and gown and thereafter charging the replacement value as renewals when such clothing is replaced.