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Evidence of cleaning costs required

03 July 2018
Issue: 4654 / Categories: Tax cases

K Higginbottom; K Critchley; M Lyons (TC6521)

Three taxpayers (all employees) H C and L claimed £2 200 for the cost of cleaning and sanitising work clothes and of toiletries for personal hygiene. H and L worked in the drainage and sewerage industry; C was an environmental worker. HMRC agreed to the statutory allowance of £60 a year. Set in 2008-09 this had not increased to take into account inflation.

The First-tier Tribunal noted that none of the taxpayers had kept receipts to account for the detergent and costs incurred for laundering the clothes. The tribunal said there was no ‘cogent evidence’ in this respect but even if it had been satisfied it would also have to accept the taxpayers had been obliged to incur the sums as part of their employment.

The costs would also have to be expended wholly exclusively and necessarily in the performance of their duties....

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