Jasmina

Hi, I live in a property where I have a terrace but the windows are single glazed and I would like to replace them with double-glazing, so that I can use that existing terrace structure, as my dedicated business office work space. As things stand, I can't use that space as it is too noisy for work calls and too cold. I believe I found HMRC guidance "BIM46925 - Specific deductions: repairs and renewals: what is a repair: changing technology", which shows that this is an allowable LTD company expense for my home office usage, as it is a repair rather than improvement. However, my accountant is stating that the only way that I am able to put this expense via my LTD company, is if my property is deemed a business premise and would then mean that I would have to pay business rates. Are they correct, or can I put this expense through my LTD company, so that I can use that terrace space as a dedicated office? Many thanks