Sian Williams has claimed she would be happy to present her TV show naked - but her bosses would not let her.
The BBC Breakfast presenter advanced the unconventional argument at a tax tribunal in which she argued she should be permitted to claim hairstyling, clothing and cleaning costs as expenses to keep up her appearance on screen.
But the tribunal rejected her claim for £4,500 that such things should be tax deductible.
Sian made the claim in her tax return for the financial year 2004/5, which included £3,231 for clothing in the studio, £975 for hairstyling and £325 for laundry of work outfits.
In her claim to the tribunal, her legal team argued it was an implied term that she must not wear the same clothes more than twice or three times a month.
The tribunal's decision, published this week, also points out that Sian argued "she would be prepared to read the news without clothes and only wears the clothes because her employer requires it".
But her argument about performing nude was rejected. The decision said: "The tribunal does not accept as realistic that she could perform her duties without wearing any clothes at all if she were not required by her employer to do so."
The BBC said it would not comment on Sian's claim.
And a spokesman for Her Majesty's Revenue and Customs (HMRC) said it could not comment on individual cases because of taxpayer confidentiality.