[2018] UKFTT 0291 (TC)

Judge Jonathan Cannan, Mrs Rayna Dean FCA

Decision released 4 June 2018

Income tax – Employment expenses – Cleaning costs for work clothes – Personal hygiene costs – ITEPA 2003, s. 336 – Whether expenses paid – Whether wholly, exclusively and necessarily in performance of the duties of employment – Appeals dismissed.

  The First-Tier Tribunal (FTT) found that the expenses incurred on the cleaning of protective clothing were not incurred wholly, exclusively in the performance of the duties of the employment.

Summary

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