T-Shirts for subbies | AccountingWEB

T-Shirts for subbies

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!

There are 4 comments. Login or register to view them.

I would allow it

taxhound |
taxhound's picture

I would allow them, too.

ShirleyM |
ShirleyM's picture

The question of duality of purpose...

Steve Kesby |
Steve Kesby's picture


cfield |
cfield's picture