Capital gains costs incurred - allowable ??

COMMERCIAL PREMISES SOLD – consisted of 4 units, all rented out to businesses I would like to know if the electric, water and rates costs for Unit 1 detailed here can be claimed: 1. Against disposal for capital gains calcs 2. Against rental income received 23/24 tax year against units 2,3,4 3. Cannot be claimed at all Unit 1 was rented out until 31.3.23. It was empty with no tenants from 1.4.23 until the whole premises comprising units 1,2,3 and 4 were sold Feb 2024 Unit 1 incurred electric, water and rates bills from 1.4.23 whilst empty and until sold Feb 2024 Units 2 and 3 and 4 continued to be rented out until sold Feb 2024 and the rental income and expenses for these will be accounted for on our 23/24 self assessment that we do.

Hi 

1. No these are not allowable. see CG15250 - Expenditure: incidental costs of acquisition and disposal  
2. yes claimable against rental income as it was the whole unit

Thank you