Jennifer Adams considers the tax implications of working from home in a purpose-built office.
Following the pandemic, flexible working arrangements have become a permanent feature of the UK business landscape. Many businesses now operate hybrid models, while self-employment and consultancy roles continue to grow. Although employees currently have only a legal right to request flexible working after 26 weeks of employment (with no statutory right to work from home), home working is already the norm for many.
As a result, increasing numbers of taxpayers are investing in dedicated home office space. Where existing space is not
