What is allowable as a deduction for taxes is not really based on logic or fairness. We don't have King Solomon sitting there adjudicating what is the reasonab

What is allowable as a deduction for taxes is not really based on logic or fairness. We don't have King Solomon sitting there adjudicating what is the reasonable course of action. There are just coarse rules. I'm in Japan, so my rules are likely different than yours. However, if I'm traveling for work, I can expense the cost of a place to work (including a cafe). In fact, my accountant demands it because if the government doesn't see some expenses when I travel, they start to get suspicious that I didn't travel at all. However, if I travel for my own benefit (even down to the corner coffee shop), then it is a personal expense. I can expense it if it is a monthly cost (and hence a necessary business expense of providing a place to work), but not a one-off case (a personal expense because I'm bored of where I'm working). There is (or was -- I haven't checked recently) a cafe in one of the neighbouring towns to me that rents tables by the month for exactly this reason. It's very affordable, because the tables are hot-swappable and they over-subscribe. Before Covid-19 I used to go to me mother in law's for a week ever month or so. I used to work in the hot spring. It's quite cheap: about $10 for the whole day. They have tables and chairs and power and a cafe (terrible, though -- one of the only really bad restaurants I've ever found in Japan). Plus I get to soak in the hot spring a couple of times during the day to relax. I bought a month's worth of tickets in the hope that I could convince my accountant to consider it an expense, but he said it was a no go. Still, it's totally worth it (as long as you can manage working in a very chaotic and noisy environment -- I have no problem with that, personally).