Accountancy Magazine
Presenter offered to read news naked
HMRC rejects Sian Williams’ clothing claim
17 March 2010
BBC news presenter Sian Williams has lost a tax tribunal case, having argued that she would be happy to ‘read the news naked’.
The tribunal considered a claim made in Williams’ 2004/05 tax return for deductions from her earnings for clothing, hairdo and laundry totalling just over £4,500.
She argued, unsuccessfully, that these costs are essential to her job as a news reader as the BBC demands that she wear smart clothing and looks presentable, implying that if she wore the same outfit two or three times a month she would lose her job.
Chris Lee, a partner and tax specialist at accountants James Cowper, said: ‘Ms Williams brought an unusual argument forward, stating that the studio is warm and that she doesn’t need clothes to perform her job – she would be happy to read the news naked.’
HM Revenue & Customs, ‘perhaps unsurprisingly, and it could be said unsportingly, disagreed with her’, said Lee.
The tribunal hearing revolved around the question of whether clothing is a tax deductible allowance in connection to an individual’s job.
He added: ‘HMRC has very clear and famously strict rules. Clothing can only be claimed if the expense is met “wholly, exclusively and necessarily in the performance of the employment duties”. Clothing and a nice hairdo, such as those worn by Sian, can equally be used outside of the place of work and would not qualify for tax relief.’
Lee continued: ‘We are surprised that Sian would try and bring such a claim, and certainly pursue it through to a tribunal hearing, when the rules are so clearly stated. Perhaps HMRC should have called her bluff and had her read the news in the buff.’
The tribunal considered a claim made in Williams’ 2004/05 tax return for deductions from her earnings for clothing, hairdo and laundry totalling just over £4,500.
She argued, unsuccessfully, that these costs are essential to her job as a news reader as the BBC demands that she wear smart clothing and looks presentable, implying that if she wore the same outfit two or three times a month she would lose her job.
Chris Lee, a partner and tax specialist at accountants James Cowper, said: ‘Ms Williams brought an unusual argument forward, stating that the studio is warm and that she doesn’t need clothes to perform her job – she would be happy to read the news naked.’
HM Revenue & Customs, ‘perhaps unsurprisingly, and it could be said unsportingly, disagreed with her’, said Lee.
The tribunal hearing revolved around the question of whether clothing is a tax deductible allowance in connection to an individual’s job.
He added: ‘HMRC has very clear and famously strict rules. Clothing can only be claimed if the expense is met “wholly, exclusively and necessarily in the performance of the employment duties”. Clothing and a nice hairdo, such as those worn by Sian, can equally be used outside of the place of work and would not qualify for tax relief.’
Lee continued: ‘We are surprised that Sian would try and bring such a claim, and certainly pursue it through to a tribunal hearing, when the rules are so clearly stated. Perhaps HMRC should have called her bluff and had her read the news in the buff.’
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