Andrew Needham looks at the rules for claiming back VAT on clothing.
The recovery of VAT on clothing bought by a business for its staff can result in disputes with HMRC.
HMRC states that the VAT incurred by a taxable person on uniforms or protective clothing such as helmets and safety boots worn by themselves or their employees in the performance of their duties can be treated as input tax because it is a legitimate business expense.
The wig, gown and bands that a barrister is required to wear in court are considered to be a uniform and the VAT incurred is input tax. It is also a court requirement that barristers wear dark clothing. For example, male barristers may wear striped trousers, a black jacket and a waistcoat with a white wing collar, and a female barrister, a dark (black, navy or grey) suit and a white blouse. If barristers claim that this clothing would not have been purchased if they did not
