If your going to play in CQB or any field that has access points like ladders then yes a helmet is a good idea. there was a player just last week or so that fell down a hole just like that took a nasty hit to the head he is ok as far as I have read but I bet he's bringing a helmet next time.
for gloves I use Mechanix Gloves (cheap around $30) but more for protection from the environment trees and what not, not really for BB's and because I don't like rail covers so gloves are a comfort item for me.
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