Could you tell me if I can offset a capital expenditure item, such as a new bathroom against Capital Gains tax return on the sale of property as well as utilising the same expenditure in the annual self assessment return for a rented property prior to its sale? Can you also tell me if the capital gains allowance is annual so therefore £3k per year of ownership? So eg, owned second property for 10 years, between 2 people would that be 30k or 60k allowance between the two