Strictly speaking, yes, there is the expectation that the machine is used entirely for business purposes, if the business is paying for it, otherwise it might b

Strictly speaking, yes, there is the expectation that the machine is used entirely for business purposes, if the business is paying for it, otherwise it might be considered a benefit in kind. It's not so much about VAT then as PAYE. However I feel no particular guilt that the workstation I use for my full-time dev day-job also has a windows partition for gaming in the evening, and I hope that the tax authorities would see things the same way! It's not like the asset isn't a justified business purchase.