I run my own business from home using my daughter's bedroom. Our house contains six rooms in total. I've made a calculation for my working from home allowance, taking into account such things as electricity, water, broadband and mortgage interest. However, I'm wondering if there are any capital gains tax (CGT) implications when it comes to selling my home? If my daughter sleeps in the room at night, does that affect my calculation? 

Arthur Weller replies: 

See HMRC’s Capital Gains Manual at CG64663, which states: ‘S224(1) TCGA92 only excludes from relief any part of the dwelling-house which is used exclusively for the purposes of a trade, business, profession or vocation. So, a room which is used partly for business purposes and partly for residential purposes will qualify in full for relief.’