Oh this will count as 'work', alright. If the taxes are ever gotten around to, the shoes will be a business expense.
There's rules around that though. She can't just write everything off as an expense particularly if she wears these shoes in her non working time. I'm very aware that some people know how to claim for a lot of things to keep their tax bills down but claiming two hundred quid to go to an event where she got paid how much?
What I'm trying to say is. Let's say she got paid 200 quid for last night then tried to claim 200 quid shoes as an expense if I were HMRC I would be wondering why
I'm not trying to speculate if she did or didn't get paid but if she did claim those shoes as an expense and wore them for a night out with pals she wouldn't be justified in claiming for the entire amount as they then wouldn't be work shoes
Same with travel. There are times where if you are self employed you might claim a proportion of a travel ticket as an expense but not all of it
You would also expect if she bought those shoes and claimed them as a work expense that she would wear them a lot to work
Most of her work is sitting around the house anyway. Apart from the odd gig last night and dressing up as a fanny for her book covers