»Ê¹ÚÌåÓýapp

Brown (BJ) VTD 6552
Hill (JK) & Mansell (SJ) (t/a JK Hill & Co) 1988 STC 424

Please note that the following material is not a full summary of the case - it merely highlights the principle referred to in the appropriate section of this manual.

Brown (BJ) VTD 6552

HMRC disallowed input tax claimed against the purchase of clothes. »Ê¹ÚÌåÓýapp business argued that the clothing was intended to cultivate a professional image that would attract the attention of prospective clients. »Ê¹ÚÌåÓýapp tribunal held the claim was not valid because the business had not established that the cost was for the purpose of the business.

Hill (JK) & Mansell (SJ) (t/a JK Hill & Co) 1988 STC 424

Two retailers claimed input tax on the cost of the suits they wore at work. »Ê¹ÚÌåÓýapp tribunal held that the claim was not valid. This is because it is not a business expense to dress well and conform to the standards of a particular lifestyle.