The boom in garden offices can create tax holidays and headaches when homeowners choose to sell, UK accountancy firm Hillier Hopkins has warned.

The covid pandemic has seen a boom in garden offices as office staff and business owners quickly made the transition from a daily commute to working from home. And with a combination of both home and office working likely to be adopted on a more permanent basis, the garden office will look even more attractive.

However, the garden office can also come with an unexpected Stamp Duty Land Tax holiday or a Capital Gains headache when a homeowner decides to sell, which estate agents...