I did once ask my accountant if I could get away with using a boat as my office and claiming back against tax. He, cough somewhat poo-pooed the idea.
Apparently the taxman would require proof that I was only using the boat strictly as an office and should in no way enjoy the experience. Spoil sports.
It's kinda unfair as you can write off part of your rent, but not part of your liveaboard, even if it's your abode.
That said if you live as vagabond and don't have primary residence, wonder if you can get away from paying taxes at all. After all you are not using any countries resources.