»Ê¹ÚÌåÓýapp

All of the sales assistants in a designer clothes shop are required by their employer to dress fashionably using the range of clothing sold in the shop. »Ê¹ÚÌåÓýapp purpose is to present a consistent and attractive image that will encourage sales.

»Ê¹ÚÌåÓýapp cost of the clothing is not deductible. »Ê¹ÚÌåÓýapp clothing is needed for warmth and decency as well as reinforcing the corporate image. »Ê¹ÚÌåÓýapp cost is not incurred wholly and exclusively in the performance of their duties, see EIM32455.