BellaBoo
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RE: Home Office Use - LTD Company Expense - Replace Terrace Windows with Double Glazing?
Hi, I'm not a HMRC Admin but your accountant is correct. The entity (the ltd company) carrying on the trade don't own the property or have any right to occupy it as business premises. So it can't be a business expense unless it is paid to you as remuneration (with the Tax & NIC consequences). I would also explain the page you've linked does not apply to employees or directors working from home, you have taken the manual page out of context. For employee & director rules you'd need to consult the EIM instead of BIM.