I’m a company director and work from home, can my company purchase a garden office and claim VAT back on the works? It’s going to be a small garden room at about 3M * 3M and will be used solely as my office. Will it affect Principal Private Residence relief if I sell the house down the line? Is there a cut-off point, say I stop using the office business, would I have to 'sell' the building back to myself if I wanted to use it personally?