[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

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.