Clothing costs

The taxpayer a BBC news presenter claimed deductions for a ‘professional hairdo’ professional clothing and laundry under ITEPA 2003 s 336 in her 2004/05 tax return.

HMRC did not allow the claim and the taxpayer appealed.

The tribunal referred to the similar cases of Hillyer v Leeke [1976] STC 490 and Mallalieu v Drummond [1983] STC 665 which the judge said set out ‘a clear principle applicable to all taxpayers’.

In this instance the taxpayer’s clothing was ordinary everyday wear and not restricted to work. It was irrelevant whether or not the clothing was worn when away from work; it was enough that it could be.

The tribunal did not accept the taxpayer’s argument that it was implied in her contract that she had to vary her clothes and could not...