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JOHN NEWTH investigates statute law, case law and current practice regarding claims for tax relief on business clothing
KEY POINTS
- Tax relief for work clothing is difficult to come by.
- Special protective clothing can be allowable.
- Claims for some self-employed taxpayers' uniforms may succeed.
- Anecdotal evidence suggests HMRC treatment is inconsistent.
There are few cases where the law for self employed individuals correlates almost precisely with that for employed persons. The tax allowances or lack of them for the provision of business clothing is one such instance.
This article will show that HMRC wish to apply decided case law in a narrow way. However there are still numerous instances where an employee can escape taxation on a benefit in kind regarding clothing supplied by the employer and some instances where a self-employed individual can make a relevant claim.
Statutory position
A claim for a tax allowance on business clothing is often within...
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