Re: tax man

On 22 June, 13:52, Big Les Wade <L...@xxxxxxxxxxx> wrote:
PeterSaxton <pe...@xxxxxxxxxxxxxxxxx> posted





On 21 June, 16:32, Big Les Wade <L...@xxxxxxxxxxx> wrote:
PeterSaxton <pe...@xxxxxxxxxxxxxxxxx> posted

On 20 June, 08:30, "gaz" <gaz...@xxxxxxx> wrote:
 To get clothes pre embroidered with a
company name would add significantly to the cost and serve no
purpose other
then to satisfy some over reaching tax inspector.

It's the law. Your clothes are not allowable. You are not the arbiter
of tax law.

You presumably aren't suggesting there's a stature somewhere that says
self employed people must embroider a company name on their clothing
before claiming on it.

She could claim all the other expenses to the extent they were
business related. HMRC usually accept the taxpayers estimate of
personal expense as long as it is reasonable.

And it is reasonable for her to claim for two to three sets of clothing
throughout the year.

No. Case law says it's not.

What case law?

Mallalieu v Drummond (1981)

Nonsense Even HMRC admit that Mallallieu doesn't imply that your work
clothes can only be allowable expenses if they are emroidered with a
logo. the criteria are if the clothes are "part of an ordinary
wardrobe". Any clothing - such as workman's protective clothing or
overalls or uniform - that is specific to work is an allowable expense.
See for examplehttp://www.hmrc.gov.uk/manuals/bimmanual/BIM50160.htm
"The Mallalieu decision does not mean that the cost of clothing is
always disallowed. BIM37910 gives examples of the costs of a ‘uniform’
or protective clothing. The cost of clothing acquired for a film, stage
or TV performance is also allowable. The clothing in such event is not
part of ‘an everyday wardrobe'; it is ‘costume’ used in a
performance. Example: A self-employed television interviewer may deduct
the costs of a lounge suit acquired solely for use before the cameras -
it is the interviewer’s ‘costume’. "

In fact Brightman's decision in Mallalieu was stupid, malicious and
dishonest anyway, like most such decisions. It is obvious that a suit
that a barrister buys only for use in court is an expense wholly
incurred for work purposes and should have been allowable against tax.
There was a similar one about journalists IIRC, where the judge decided
that reading competing newspapers was not really part of a newspaper
journalist's job and could not be allowable for tax purposes. Completely
cretinous. Or dishonest. Or more likely both.

We are not trying to decide what the law should be but what it is.

Somebody who wears everyday clothes while cleaning cannot claim them
as a deduction from tax. They are not a uniform or protective
clothing. Therefore you saying "Nonsense" was inappropriate.
.

Relevant Pages

  • Re: tax man
    ... then to satisfy some over reaching tax inspector. ... self employed people must embroider a company name on their clothing ... "The Mallalieu decision does not mean that the cost of clothing is ... incurred for work purposes and should have been allowable against tax. ...
    (uk.legal)
  • Re: tax man
    ... then to satisfy some over reaching tax inspector. ... self employed people must embroider a company name on their clothing ... "The Mallalieu decision does not mean that the cost of clothing is ... incurred for work purposes and should have been allowable against tax.. ...
    (uk.legal)
  • Re: My take on the flawed "Fair Tax" (repost)
    ... The stock cost $100. ... You file Schedule D and pay a short term capital gain tax on the difference between the purchase and selling ... iIt is unfortunate you can't get past your insistence that price plus NST and gross wage as the outcome of going from PITAX to NST is not rational or even possible. ... I have time and time again tried to explain that legislating price cuts at the firm level is stupid when you can simply leave the firm out of it entirely. ...
    (misc.taxes)
  • Re: OT: Oil Prices Plummet, Price of Gas Remains Unchanged
    ... average cost of a gallon of gas remained unchanged at $4.10 per gallon. ... carbon tax for reducing greenhouse gas emissions. ... In addition, according to Mike Baker, a political strategist who has ...
    (alt.sports.football.pro.ne-patriots)
  • Re: OT: Oil Prices Plummet, Price of Gas Remains Unchanged
    ... the average cost of a gallon of gas remained unchanged at $4.10 ... telling us that gas would have to hit $4.00 a gallon soon because the ... so-called carbon tax for reducing greenhouse gas emissions. ... In addition, according to Mike Baker, a political strategist who has ...
    (alt.sports.football.pro.ne-patriots)
Loading