Working from home

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'.

Assuming:

  • 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.

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Surely not ?

Eddystone |