Steve Firth wrote:

A set of working clothes hardly amounts to much and only a few trades,
including lawyers can claim for working clothes. Tools yes of course
why should one not be able to offset tax against these? Note that if
at end of life any of these items are sold then VAT, income tax and
possibly CGT must be paid on the sale value.

Sold?

Surely they just broke and you threw them away into the correct recyle bin
as repair was uneconomical:-)

Possibly not that easy with a tractor:-(.

--
Adam