The rise in garden offices could create tax holidays and headaches when homeowners choose to sell according to accountants, Hillier Hopkins. The COVID-19 pandemic has seen an increase in garden offices as employees have been required to work from home. Hillier Hopkins believes that the rise in garden offices is likely to continue. The accountants outlined that garden offices can also come with a Stamp Duty Land Tax holiday or a Capital Gains issue when a homeowner decides to sell, which estate agents often overlook. Multiple dwellings relief will usually see SDLT charged not on the total sale price of a home, but on the sale price divided by the number of properties acquired regardless of their size or value, and that can represent a significant saving.