HC Deb 12 January 1978 vol 941 c791W
Mr. Hugh Jenkins

asked the Chancellor of the Exchequer if he will treat for taxation purposes the pin-striped trousers and jackets worn by restaurant managers, which are seldom removed from the place of work, as a business expense in the same way as the tail suits worn by waiters and the uniforms worn by chefs.

Mr. Robert Sheldon

Expenditure on such trousers and jackets, unlike that on the tail suits and uniforms referred to, is not regarded as wholly, necessary and exclusively incurred in the performance of the manager's duties and is therefore not treated as allowable for tax purposes. It is, of course, open to any manager who disagrees with this treatment to take the matter on appeal to the Commissioners.

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