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In Karl Higginbottom, Karl Critchley & Michael Lyon v HMRC [2019] TC6521 three employed workers were unsuccessful in claiming tax relief on for the costs of laundry and personal hygiene.  They were unable to prove how much they had spent and whether the costs were incurred in performance of their duties as employees.

Three employed workers claimed tax relief for their costs of washing their clothes and protective workwear and themselves every day.

Their claims were for £2,200 for most years, as estimated by their adviser

The FTT found that the taxpayers:

Based on the evidence the FTT was not satisfied that any higher figure has been incurred on such expenses and it limited the claim to the amounts set by the Treasury of £60 per year.

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Karl Higginbottom, Karl Critchley & Michael Lyon v HMRC [2019] TC6521