Issues to Consider When Setting up a Home Office
" Your home office should offer privacy and enough elbow room to hold the equipment and furniture you will require to effectively conduct your business. If you plan on holding client meetings in your home office, look for a room or rooms that are removed from your family surroundings. "

Zoning Laws and Home Offices
" Many localities do not permit any businesses to be operated in residential neighborhoods without a specific variance, which many zoning boards are very reluctant to grant except under extenuating circumstances. "