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The garden office part 1: Planning and ratesby
Helen Thornley tackles the tax matters and other practical legal issues that may arise when a business operates from a pod building in the garden. It’s a big topic, so this is the first of a series of articles.
Homeworking has its perks and downsides, but the one of the keys to success is working out how to accommodate it on a sustainable basis. For some, the solution to space and family interruptions might be some form of garden office pod.
The idea of working in the garden is not a new concept. Roahl Dahl wrote his books in a hut built of bricks at the bottom of his garden. Constructed in the 1950s, Dahl’s writing hut cost the princely sum of £80. More recently, the ‘shepherd’s hut’ that David Cameron was reported to have completed his literary endeavours in was estimated to have cost in the region of £25,000.
In these articles I’m going to look at the new trend for free-standing garden office pods, rather than the bricks and mortar approach adopted by Dahl. I’m also assuming that the individual who is planning on constructing or installing the pod will use it to run their own business, either as a sole trader, partner, or as a director of a limited company. So I will examine the potential tax reliefs for their business.
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Helen Thornley has a focus on personal and capital taxes. Initially training as an accountant before moving to tax, she worked in practice until her appointment as a technical officer in 2017. She also has an interest in the history of tax.