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  1. Replies
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    As I quoted before, it says "children, for...

    As I quoted before, it says "children, for individuals who have attained age 65, or for individuals who are physically or mentally incapable of caring for themselves".

    That means humans, not dogs.
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    I agree with Robert. If the space is used...

    I agree with Robert.

    If the space is used "regularly and exclusively" for business, that is a valid Home Office deduction.

    If it is not used exclusively for business, the non-exclusive use...
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