Mallalieu v Drummond

HL 1983 57 TC 330 [1983] STC 665 [1983] 2 WLR 409 [1983] 2 ALL ER 1095

A barrister tried to claim the cost of a black dress, a suit, shoes and a white blouse that was required when making court appearances. The costs or replacement and laundering was included. The barrister claimed that the expense was only in relation to the Bar Councils dress code and contended that these clothes would not normally be purchased. The expense was no allowed due to the dual purpose of the expenditure. The clothing enabled the barrister to be warm and properly clad as well as allowing her to work in her profession.