Wisdom says no, but I relocated the battery to the boot of the TC as it was used in competition. All I can say is I never had any problems with cranking.
Why are you tempted to do it?

Hi Chris, As you know I am rewiring my TF V8 at the moment. I have left it with the battery in the back. A bit of a pain to get in and out but have managed to route the cable through the tub along side the prop tunnel reasonably neatly. I have used standard cable glands from Wickes for entry and exit to the tub to protect,seal and keep things neat. With the carpet in you wouldn't know it was there. In the back keeps it out the way in my opinion and if it is cold enough to prevent the engine turning over then the car is staying in the garage. The heat from the engine can't do the battery any good really can it in such a small engine bay?

Regards

Paul