Strike British accountancy group Hacker Young from the list of unimaginative accountants. The firm this week gives new hope to belly-dancers, lap -dancers, topless models and " ull monty" performers seeking some allowance to offset against tax in their return of income forms. The accountants postulate that with age, gravity, overuse and overexposure, the human body - when used solely for professional entertainment - could arguably be classified for tax purposes as a depreciating asset. An Egyptian belly dancer won a court case in Cairo recently after claiming tax relief on that basis.

Hacker Young's Mike Wasinski, first in the queue to research the red light district of taxation, argues that certain body parts could be considered plant and equipment used by the taxpayer to conduct a business However the subjective issue of valuation then arises. "A belly , and a performer's other physical attributes , will deteriorate with the ravages of time," he says, but " apportioning the resultant depreciation to professional endeavour or natural bodily wastage could be tricky ".

Nonetheless "we would be happy to look at a performer's assets and formulate a test claim". Best stick to the meagre clothing allowance, arguing instead over wear-and-tear on those leather tongs.