If you've spent any length of time studying smartphones, be it reading reviews, making comparisons, or browsing forums, you've likely heard one of the iPhone's most common criticisms: It doesn't feel like a work-worthy handset.

When pitted against the rival BlackBerry and even Windows Mobile, many people say the iPhone is not fit for someone who primarily uses a PDA for work-related activities -- and they may be more right than they know. It seems that Apple themselves have come out to state that the iPhone was not designed for business use.

While the statement may not come as a surprise to an iPhone (or any PDA) owner, Apple seems to be asserting something beyond just a friendly disclaimer. Their strong words suggest they don't even want business users as customers. This seems contrary to the App store, which has an entire catalog of software aimed at business users.

Despite that, buried within the terms and conditions of Apple's site (at least the UK flavor) is a statement saying the iPhone is only intended for personal, non-commercial use. Further, there's at least one report of someone being advised that the iPhone should be sold only to end-users for personal use.

That's not saying the iPhone can't be used in a work environment -- clearly it's an extremely flexible tool with plenty of business users -- but this isn't the first time Apple has made such a claim. What stance, exactly, is Apple taking? Are there legal issues Apple is afraid of, or is there something more?

Neowin suggests it is a taxing issue, specific to the EU. What do you think?