Buying a private property with a restriction

Gem7321

Hi

Someone I know is buying a new house, and you know you get some houses with restrictions like you have to be local/working in the area for a certain amount of time?

Well, this restriction is that the buyer has to be self-employed as there is a purpose-built office in the house. My question is, can the office part of the house be capitalised in the balance sheet? Or even the whole house? Or neither and only a use of home as office allowance can be claimed?

Thanks

Gem