Jon Rouse writes:

Indeed it would
seem to be a real loophole, now that so many people work from home, as
all they have to do is claim that the hedge is round their workplace and
not their private dwelling.

I'm sure the local council (actually, they won't as business rates go
into a central pool) will be delighted at the higher rates payable, as
will the inland revenue with the capital gains tax when they come to
sell.

Anthony