Mr. Banks, a self-employed polytechnic tutor, works from home because the polytechnic doesn't provide workspaces. He uses his dining room solely for his tutoring work and claims deductions for related household expenses like electricity and furniture depreciation. The Inland Revenue disagrees with these claims, so the case has gone to the Court of Appeal to decide if these expenses can be deducted. The main question is whether the expenses were necessary for his tutoring work, not whether he would have had them anyway.shorten