Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Uniform approach

09 September 2014
Issue: 4468 / Categories: Forum & Feedback , Employees , Income Tax

Must corporate clothing be returned or destroyed to avoid a tax charge?

I act on behalf of a client who works for a company that has commercial tie-ins with other businesses that provide sponsorship for their activities during the year.

As part of this the employees are provided with uniform clothing that must be worn at corporate events and which show the sponsor’s name and logo

The clothing worn will vary depending on the nature of the event. For example employees are issued with suits that have the sponsor’s logo stitched into the jackets and trousers.

There are also ties and scarves with the logo printed into them. These are worn at more formal events. For outdoor summer events the employees are supplied with jeans and polo shirts that are also printed with company names and logos.

The sponsors change each year and new suits shirts etc are issued to the employees as one contract ends and a...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon