Readers’ forum: Tax implications of wearing and selling vintage clothing

One of my clients has a shop selling ‘vintage’ decorative items for the home such as art prints lights coffee tables vases crockery etc.

In her spare time it appears that she is also a keen bargain hunter of vintage clothing which she acquires from friends jumble sales charity shops and the like. She tends to wear these at work because she thinks that this individual ‘image’ helps customers identify her with her shop as well as helping her to promote it. Are there any grounds for claiming a tax deduction for the cost of the clothing perhaps on the basis that this is a uniform? I am aware of the Mallalieu v Drummond decision but I have heard it suggested that this was wrongly decided.

Once she has worn the clothes a few times they tend to go to...