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  • Property CGT allowable expense - historical rules

    Hi, The rules on what counts as an allowable expense for CGT purposes, i.e. an improvement as opposed to a repair, change over time. For example, it appears that replacing single glazing with double glazing used to be viewed as an improvement, but is now seen as a repair and therefor cannot be offet for CGT purposes. Question: If I sell a property now, which rules should I use to decide whether to deduct specific historical expenses or not? I expect this would be the rules in force at the time of the expense - if correct, then where can I find those rules? Thanks!