Sian Williams to read the news naked
Last month BBC newsreader Sian Williams hit the headlines following a dispute with HMRC over a claim for tax relief on clothing and haircuts. The case was surprising in that the rules on what can and cannot be claimed are very clear and, in a rather bizarre twist, Ms Williams claimed she would be happy to read the news naked!
Sian Williams’ claim for £4,500 on clothes and hairstyling was based upon the argument that she has to look presentable to do her job. To the casual reader this claim might seem quite reasonable if she has to meet these costs as part of her high profile job. Unfortunately tax law is very prescriptive and strict.
A tax deduction is only available for expenses that are “incurred wholly, exclusively and necessarily in the performance of the duties of the employment”. The Courts have consistently found that ordinary clothing is required to provide “warmth and decency”, so it is impossible for the cost to be wholly and exclusively job-related. Sian Williams was allegedly prepared to forego warmth and decency and read the news naked, but this cut no ice with the Tax Tribunal who dismissed the suggestion as unrealistic.
HM Revenue & Customs generally accept that protective clothing, such as overalls, and uniforms are tax deductible, and that warmth and decency are incidental to the main purpose in these instances.
It is surprising that Sian Williams decided to pursue this claim amidst such tight and clear-cut guidance; perhaps HMRC and the BBC should allow Sian to pursue this as a point in principle!
Richard Cripps is the managing partner and a commercial lawyer at Maidstone law firm Gullands. He can be reached by email: r.cripps@gullands.com. More information: www.gullands.com.