Court of Appeal.

[The appeal against this decision is reported at [1983] BTC 380.]

Judgment delivered 14 December 1982.

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 the decision of Slade J. 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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