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  • 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