UKFTT 86 (2010) Williams v HMRC

Allowable expenditure - HMRC won

Case Summary:

Mrs Williams is employed by the BBC as a television newsreader. She claimed deductions from her earnings for professional hairstyling and colouring, professional clothing and laundry of professional clothes.

The First Tier Tribunal was require to determine whether the expenditure was incurred wholly, exclusively and necessarily in the performance of the duties of the employment.

Mrs Williams’ agent argued “If the Appellant wore the same clothes frequently when appearing on television she would lose her job. The Appellant would be prepared to wear no clothing when performing her job but is required to do so by her employer.”

The First Tier Tribunal said that the case was not distinguishable from Hillyer v. Leeke, - approved by the House of Lords in Mallalieu v. Drummond. The clothing was “not of a special character dictated by the occupation as a matter of physical necessity but is ordinary civilian clothing of a standard required for the occupation”. As in the case of Hillyer v. Leeke, the First Tier Tribunal found it was irrelevant that the clothing was not worn when off-duty; it was sufficient that the clothing was of a type that could be worn when off-duty.