Hi would appreciate views.
Was headhunted for a role, made it clear to headhunter at the outset as I would only apply for accept home-based jobs (sales) with occasionla trips to the office, but default base is home. HH said es of course is home based... A few times I also rasied this as the commute to the compnay office is horrendous. So, all fine, byt when the offer came thru location not mentioned, so queried it and the Hr perosn at the compnaym said, not all our roles are office based.
So decliend the offer, then endless calls from head hunters etc who saiud contract can say one thisng, but they'll 'let' you work form home' 
. I sinsited needed to be contractual.
Eventually the compnay came back and said that the contract needed to say office-based 'as HMRC are cracking down' on this???? but they would put in an addendum to say that I cold work at home.
Don;t see why HMRC would care where I work, as I ma not intending to re-claim mileage form HMRC for trips to the office.
(Yet) more bullshit (am very cynical about headhunters...