Mallalieu v Drummond: Different treatments for ‘Uniform’, ‘Costume’ and an ‘Everyday Wardrobe’
If you’re a businessman, you shouldn’t be able to deduct money spent on the clothes you wear every day. This is still the case even if formal attire is mandated by some other factor, such as the regulations of a professional organisation. No deduction is allowed from trading profits for the costs of clothing that […]
