½Û×ÓÊÓƵ

Clothing

Produced by Tolley in association with
Employment Tax
Guidance

Clothing

Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Introduction

The nature of any employment may require an employee to be attired in particular clothing. The provision of clothing may give rise to a taxable benefit depending on the type of clothing provided. If an employee is required to purchase particular clothing in order to carry out his duties, then he may also be entitled to a tax deduction in relation to the cost of those clothes. This relief is available under ITEPA 2003, s 336. See the Expenses ― general rule guidance note. However, the test is a strict one and the bar has been set high by case law, particularly in the case of clothing.

Ordinary clothing

It has long been held that a tax deduction cannot be claimed in relation to the cost of normal clothing. The leading case is Hillyer in which an employee tried to claim a deduction for the cost of the suit his employer required him to wear to work. No deduction was allowed. Generally, if clothing is capable of being both work and casual clothing then it does not

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Philip Rutherford
Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company


Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties.   Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

Powered by

Popular Articles

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more Read more