are any bank transfer commissions allowable against CGT on sale of foreign proerty

Some years ago I bought a house abroad which has recently been sold. The UK bank that sent my GBP to the local foreign bank charged a commission to send the funds. The foreign bank then charged to convert the GBP in my GBP account with them to local currency so the purchase could go be completed. After the property sale was completed the local bank used by our solicitor there charged the solicitor a transfer fee which was deducted from the proceeds which we wanted to send back to UK. The FX company used by both ourselves and the solicitor abroad also charged us a commission to convert the € back to GBP. Are any of the above three examples eligible as allowable costs in the computation of UK CGT liability. My guess is that the last one is not and probably not the second type either. However, without paying the first set of commissions I would not have been able to purchase the property so that cost is directly related to the acquisition of the property. "The expenditure must have been incurred wholly and exclusively for the purposes of the acquisition or disposal." Any guidance gratefully received. Thanks

Hi dale,
HMRC cannot give clearance before a gain is declared.
We can only signpost you to the guidance at CG15120 which is limited to the four categories for expenditure allowable under TCGA92/S38 and no other expenditure is allowable unless specifically provided for by TCGA92/S38.
CG15250 covers incidental costs of acquisition and disposal which are allowable and regarding your question, only fees, commission or remuneration paid for the professional services of any surveyor, valuer, auctioneer, accountant, agent or legal adviser are allowable.
It is important to remember that the taxation of capital gains is concerned with the gain on the disposal of assets and not the finance costs connected to the transaction.
The expenses you describe does not appear to meet any of the examples listed at CG15250 but under Self Assessment principles it is your responsibility to make the final decision based on the available guidance.
CG15120 - Deferred consideration: unascertainable: election for treatment of loss - necessary adjustments
Thank you.