TAX FEATURE: Can clothing ever be an allowable expense against trading income? By Nichola Ross Martin
This is one of those questions which has some pretty illogical answers as there are major inconsistencies in the rules which govern who can and cannot obtain a deduction against their trading or professional income and likewise in HMRC's approach to the subject.
This article follows up a point made in the Richard and Judy case at the Special Commissioners, just reported and also links conveniently to an Any Answers query this week.
Most people are well versed in the case of Mallalieu v. Drummond (HMIT)  STC 665.