Deductions allowable for CGT calculation....

in the calculation of CGT payable on a taxable property are the following expenses allowable: 1) upgrading to more energy efficient heating boiler where that which was replaced remained serviceable receipt available 2) replacing outdated electrical distribution board to bring up to current safety levels receipt available 3) an estimation of purchase costs over 20 years ago where records have been lost, but existence of documents indicate usual searches etc were made by a named solicitor who is no longer practicing or contactable

Hi,
Please see guidance at CG15150P - Capital Gains manual: introduction and computation: computation: expenditure
Thank you.