EIM32450 - Other expenses: clothing
No deduction should be permitted under Section 336 ITEPA 2003 for the cost of ordinary clothing worn at work.
»Ê¹ÚÌåÓýapp cost of clothing worn at work has been considered by the Courts on a number of occasions. »Ê¹ÚÌåÓýapp case law is summarised at EIM32455 and illustrated by examples EIM32460 and EIM32461.
A deduction is permitted for the cost of certain specialist clothing, see EIM32465. »Ê¹ÚÌåÓýapp sort of clothing for which a deduction may be permitted is illustrated by examples EIM32471 and EIM32476.
Where a deduction is permitted for the cost of clothing a deduction should also be permitted for the upkeep of that clothing, see EIM32480 and examples EIM32481 and EIM32482.