Its not the tax man you have to worry about, its the VAT man. Make any decision based upon whether you could justify expenditure to him when he is sitting in your home.

Meridian owner since 1992
Prime & PSU, Focal Elear headphones, Roon (ROCK 8Gi5 NUC), Explorer 1 & 2, F80. 200/203, various Sonos (via Roon).