I've just been reviewing the rules regarding when business rates could be levied on your typical professional/consultant (including accountants!) working from home from a 'spare room'.
- no physical/building alterations have been made
- minimal visitors (maybe less than 6 a year)
- the room does get some personal use, so not exclusively used for business,although the majority of the time it is used it is used for business
- Room has the usual desk+chair+computer/printer/filing cabinet/shelves and little else
What are people's views on liability?
The guides use the phrase 'domestic charachter' but I am not really sure what they mean exactly.