Taxation logo taxation mission text

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

New queries, issue 4383

11 December 2012
Issue: 4383 / Categories: Forum & Feedback
Underwear; Surplus and deficit; Print and online; The cost of failure

Underwear

One of my clients operates a garage as a sole trader. Taking my car there for a service the other day (the owner sees this as a way to recoup some of his accountancy fees) I noticed 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 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...

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