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Hi Dee
The following articles may be helpful (which you may already have looked at).
Firstly, this HMRC guidance, on CGT advises as follows:
http://www.hmrc.gov.uk/cgt/property/sell-own-home.htm#3
hence we establish that one is able to use a room as an office and provided it is not used exclusively as an office, one will not be caught by CGT. Moreover the decider (as to chargeability to CGT), as I understand it, is not whether mortgage interest is claimed, but whether a part of a building is used exclusively for business purposes.
The following two extracts from HMRC manuals explain how a proportion of MI and CT (as well as variable costs such as heat and light) can be claimed by someone working from home as a sole trader:
http://www.hmrc.gov.uk/manuals/bimmanual/bim47820.htm
http://www.hmrc.gov.uk/manuals/bimmanual/bim47825.htm
Again, no reference is made to PPR or CGT in the above 2. The importance, as I understand it, is to apportion costs by time, so as to avoid having the room treated as exclusively for business.
On short, to avoid getting caught by CGT, your client must use the loft for private as well as business use (which, in reality I suspect they will) - and apportion as using the most appropriate example from BIM47825, above.
Hope that's helpful.
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