It's also legal to claim your home office as a business expense, but most accountants will tell you to be really certain you don't use your home office for non-

It's also legal to claim your home office as a business expense, but most accountants will tell you to be really certain you don't use your home office for non-business use, because of the copious precedent for people getting in trouble when it turns out that their home office was really more of a guest bedroom / sometimes home office / sometimes gaming den. Fill in a suitable analogy with "selling IP to a shell company for a song".