Working at home
In Taxation, 10 May 2001 at page 132, an item of correspondence suggested that principal private residence relief could not be restricted where the property is used partly for the purposes of an employment. An editorial note put forward a contrary argument based on the fact that there is still use for the purposes of 'a business' even where that business is that of an employer.
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
