Normally, of course, clothes are not tax deductible for either employees or sole traders (unless they are protective like hard hats, safety boots, etc) but in this case a sole trader client in the construction industry bought a job lot of T-shirts showing the name of his business and got his subbies to wear them on-site. He does not have employees so no question of a taxable benefit.
I guess they are more like a uniform as you would never wear a T-shirt showing the firm's name off-site (unless your washing machine was broken). On the other hand, T-shirts are normal clothes and fail the duality test. Must have been previous cases like this I'd have thought.
No problem on the VAT front as they are less than £50 each, bear a conspicuous advert and, as far as I am aware, nobody has eaten one yet.
Could we claim them against tax as advertising or would we have to disallow them as business gifts or.....clothes!