One of the commonest questions from M & D’s is whether they can claim clothes against tax.The simple answer is yes if it is like a uniform or a costume. This specifically does not mean separate clothes for working if these clothes can be worn outside work as “every day clothing”. The case of Mallalieu v Drummond (1983) involving the under clothes worn by a Barrister during work is the authoritative decision here which considered every day clothes as serving the non business usage of warmth and decency. Interestingly Lingerie which is used specifically for working would be allowed against tax as it serves neither of these non business usages even though for some it is every day clothing!