A client of mine paid costs on behalf of his employer when his employer was in financial difficulties hoping that it was a temporary problem and that he would be reimbursed. His employer ceased trading without reimbursing the costs. Can my client set off the coats he paid against his employment income for that year.
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Wholly, Exclusively and Necessarily
http://www.hmrc.gov.uk/manuals/bimmanual/bim37025.htm
I think your client would need to show that the expenditure was not just wholly and exclusively, but also necessarily incurred for the employment.
That could be difficult to prove, unless there was a stipulation in the contract of employment to that effect, or it can be shown that it was an essential requirement of the emplyment.
You might be able to claim...
... a capital loss under the loans to traders provision, but you'd then need a capital gain to set it against.