Among millions of people throughout the UK, WFH, or working from home has set off an explosion of interest in the possibilities of buying or building a work-related shed, pod or home office space in a secluded corner of the garden.

Away from the noise of the Dyson and the barking of dogs, a detached, warm, yet cool, well-equipped and stylish home working environment is the dream of many aspiring WFH devotees.

But, be warned: this is a complex area - so much so that any such plan requires close scrutiny from your proven professional adviser. If you convert a shed or buy or build a new garden pod to work from home, you need to ask yourself about the tax implications.

Income tax