Income Tax on Dutch property

I am a British citizen by birth and my wife is Dutch national who has 'settled status' in the UK. We are both UK tax payers. In 2007 we bought a small flat in The Netherlands as a base when visiting family.Caveat Emptor I know, but the Dutch tax authorities now say that we owe 'inkomstenbelasting' (translates as income tax) based on a valuation of the property. In essence this is a pre-paid CGT since we don't actually receive any material income. Can we off-set these charges against UK CGT when selling the property and completing a UK tax return?

Hi ,
 

whilst this is listed as an allowable relief, it is income tax and not capital gains tax. it is clearly in relation to employment - see guidance at : Double Taxation Relief Manual    and : DT14008 - Double Taxation Relief Manual: Guidance by country: Netherlands: Employees  . based on this is it not allowable  . Thank you .