Taxation logo taxation mission text

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

Readers’ forum: Down the drain

17 February 2020
Issue: 4732 / Categories: Forum & Feedback
Allowable business expenses for drainage contractor.

My client specialises in domestic drain clearage and started his own business about a year ago. On the upside he earns a substantial amount. On the downside the working conditions leave a lot to be desired and his protective clothing bills are quite high. He and his wife have a washing machine and tumble drier that they use for their personal clothing and prefer not to use the same machines for his soiled work clothes. He has therefore built a garden shed to store machinery and equipment and has installed a washer and a drier there as well. He had to take water and electric supplies from the house and install a drain.

For his own peace of mind he has regular medical check-ups for which he pays privately and has had to have tetanus injections and the like.


If you or your firm subscribes to, 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 '' for further assistance.

back to top icon