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
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