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JOHN NEWTH examines the latest developments for individuals who work where they live
KEY POINTS
- Establishing the place of business.
- Are home to office travel costs ever allowable?
- Using the home as business premises.
- A review of successful and unsuccessful cases.
A significant change of culture has occurred regarding business working in the past 20 years or so and thousands of workers now work partially or fully at home.
There are a variety of reasons for this. Positive reasons are the development of computer systems and the internet which have enabled ‘remote’ working to be fully efficient.
Negative reasons are the difficulties and cost of commuting to large cities and the cost of providing office or other space for workers. Whatever the reasons working at home is here to stay.
If one or more rooms in a home are devoted wholly or partially to work then there are...
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