John Hayward

Working at home

In Taxation, 10 May 2001 at page 132, an item of correspondence suggested that principal private residence relief could not be restricted where the property is used partly for the purposes of an employment. An editorial note put forward a contrary argument based on the fact that there is still use for the purposes of 'a business' even where that business is that of an employer.

In Taxation, 10 May 2001 at page 132, an item of correspondence suggested that principal private residence relief could not be restricted where the property is used partly for the purposes of an employment. An editorial note put forward a contrary argument based on the fact that there is still use for the purposes of 'a business' even where that business is that of an employer.