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 [1983] BTC 39) that the taxpayer’s expenditure on the replacement and laundering of clothes was incurred solely for the purposes of her profession.

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