Doing accounts for a limited company. Director has purchased an office chair for £900. Is this an allowable expense to the company and therefore entered into the accounts as such, or should it be put through the DLA? Rules say he is entitled to £4 a week working from home. Grey area, do I treat him as an employee in which case the company is obliged to provide a working enviroment, though I am uncomfortable with the price. Or, as a director is it a double claim if the standard "Use of home" allowance is claimed.