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Underwear

15 January 2013
Issue: 4386 / Categories: Forum & Feedback
A garage owner has to carry out work on vehicles outside or in premises open to the elements. Would the cost of thermal underwear, which might also be used outside work hours, be allowable?

A client operates a garage as a sole trader. Taking my car there for its annual service the other day I commented that he was looking rather frozen. “It’s probably something to do with this cold snap ” he suggested somewhat sarcastically I thought.

While he was kneeling on the concrete floor and loosening an important looking bolt with a hefty spanner in his bare hands I wondered aloud (being a big fan of them myself) whether he was wearing any thermal underwear.

Turns out that he wasn’t – well I’m taking his word for it – and I suggested that this might be a good idea. I was about to add that the expense would of course be tax-deductible but then started to have second thoughts.

Before he asked I managed to distract him with a question of whether I might have an airlock...

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