John Tincey

A previously rented property has been found to have a crumbling asbestos roof on the garage and the chimney is 'spalling' (i.e. bricks are cracking and fragments falling to the ground). Both need to be dealt with to allow the property to be sold and to allow viewings to take place safely. Does replacement of these items constitute 'an identifiable change for the better in the state or nature of the asset' as mentioned in CG151180 'Expenditure: enhancement expenditure'?