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0. In deciding cases concerning home office expenses, courts and tribunals have consistently drawn a distinction between cases:
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where part of a home can be characterised as a place of business; and
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where a room is used as a study or home office merely as a matter of convenience.
where a room is used as a study or home office merely as a matter of convenience.
it is important as well
However, in certain circumstances, part of these expenses may be allowed as a deduction. The allowable deductions will depend on whether an area of the home has the character of a place of business or is merely a private study.
In these circumstances the area of the home and the expenses incurred (subject to the exceptions listed below) retain their private or domestic character
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