Mrs Smith is a self-employed cellist. She suffers from back pain which is made worse by long periods of sitting still, particularly during concert performances, so she pays for regular visits to a chiropractor. Are the costs of treatment deductible from income for tax purposes?
The Courts were asked to consider a similar case of a professional guitarist who paid to have medical treatment on a finger injury which was preventing him from playing. His costs were found not to be allowable because he also played the guitar as a hobby so there was “duality of purpose” and he failed the “wholly and exclusively” test.
It seems likely Mrs Smith also fails the wholly and exclusively test since, presumably, one of the purposes of paying for the treatment is to enable her to enjoy other non-business sedentary activities.