Allowed Deductibles on Land Sale

Hi, I own a 5 acre decommissioned reservoir in Scotland, so a 'brownfield' site. I spent almost 4 years on a back and forth with the local Council seeking planning permission to build a small house or convert the existing pumphouse in a residential property. I was eventually successful last year in receiving full planning, but due to circumstances, I am now selling the land with full planning permission. My question is, can the architects and planning fees/costs be included in the capital gains calculation, as they have added value to the property? Thanks

Hi,

If the expenditure meets the enhancement expenditure rules as per the following guidance, then yes, they will be allowable.

CG15180 - Expenditure: enhancement expenditure

Thank you.