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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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Barristers: expenditure on clothing

Disallow the cost of ordinary ‘civilian’ clothing

Allowable expenses

You should allow a deduction in computing profits for the cost of replacing gowns and wigs and frock coats worn by Queen’s Counsel.

Non-allowable expenses

You should not allow a deduction for expenditure on `normal clothes’, for example, black coats and pin-stripe trousers worn by male barristers or black dresses and suits worn by female barristers. See Mallalieu v Drummond [1983] 57 TC 330, which is discussed at BIM37910.