Mallalieu v Drummond (H.M. Inspector of Taxes). 1983 BTC 380
House of Lords.
Judgments delivered 27 July 1983.
Income tax – Cost of replacement and cleaning of clothes – Whether wholly and exclusively for the purposes of profession – Income and Corporation Taxes Act 1970, sec. 130(a).
This was an appeal by the Crown from a decision of the Court of Appeal (reported at  BTC 39) that the taxpayer’s expenditure on the replacement and laundering of clothes was incurred solely for the purposes of her profession.