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Can a partner claim cost of eye tests in partnership accounts

Can a partner claim cost of eye tests in...

If a partner incurs costs of having his eye tested, in a profession, e.g accoutance practice, can these be claimed in the partnerhsip accounts.

If he was an employee he could!!


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24th May 2012 09:32

A bit of hearsay for you...

I saw a blog post recently in Taxation magazine on this very subject.

The issue is one of being incurred wholly and exclusively for the purpose of the trade. I don't think there's any specific case law on glasses, but following Mallalieu v Drummond type logic, I suspect there's an inherent duality of purpose.

Or, rather, I suspect that's how HMRC would see it.

The issue for an employee is one of a benefit in kind, which is exempted under ITEPA 2003, s 320A.

So it's not that it meets the wholly, exclusively and necessarily incurred test. It's that it's specifically exempted in law. I don't think there's any argument to be had along those lines.

But, HMRC's line on wholly and exclusively appears to have softened somewhat over the years, in my opinion. So it might be worth fully disclosing a claim and going for some sort of private use apportionment, should your client desperately want to claim relief or be willing to be used as some sort of tax experiment....

Hope that helps.

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24th May 2012 09:51

on a practical note

is it worth the hassle for a £20(max) eye test?

If your client is that tight - he/she would surely have seen the free eye test vouchers in magazines/online


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26th May 2012 17:48

And what about the cost of the glasses themselves - if he wears them all the time they would be used within the business as well as privately - could he claim a business proporation?

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