ok, so s336 itepa is basically the wholly, exclusively and necessarily rule for an employee claiming job related expenses.
However EIM31630 also includes the following - 'the expense must be one that each and every holder of that employment would have to incur'
This would therefore appear to be much more restrictive. For example, an employee now working from home is provided with a 'pool' laptop by their employer, but decides to buy their own brand new one, which doesnt take 20 minutes to boot up etc, doesnt freeze etc etc.
Although the expense meets s336, EIM31630 would appear to deny relief on the basis that he bought it of his own volition. HMRCs example at EIM31643 - (employee provided with uncomfortable overalls buys his own)
has anyone seen or heard of a claim being denied on this 'each and every holder' rule?