Readers’ forum: Is relief available on house with a kitted office?

My client is the director of a large private company. She has recently spent a significant amount of money fitting out a large room in her house as a dedicated office. This includes multiple computer screens acoustic tiling to improve the sound quality on teams calls fitted storage space a desk for a secretary (who comes to her house a couple of times a week to help with work) and all of the high-tech paraphernalia now expected in a modern high-end working area.

She has asked me whether this would mean that private residence relief would be restricted if she were to sell the house.

Normally I am comfortable that somebody using a room in their house as an office shouldn’t affect the relief but this is rather different. Is there a problem? If there is could it be avoided by ensuring that she uses...