Giraffe

I jointly own a property in the UK, which was previously let to commercial tenants. The tenants went insolvent in January: the property has subsequently remained empty, and we haven't used it in any way. In February, we decided to sell the property: we've now exchanged contracts, but haven't yet completed. We received income from the property during FY 2022-23, but haven't received any income during FY 2023-24. We've incurred various expenses. I'd like to establish which of these can be offset for tax purposes, and if so, how. I've reviewed a number of HMRC web pages and forum posts, and my best guess is as follows: (a) Expenses that can be offset against capital gains: - Property agent's and solicitor's sale fees - Energy performance certificate (b) Expenses that can be offset against income during FY 2022-23: - Insurance during FY 2022-23 - Costs of re-entering the property and clearing the previous tenants' remaining items (c) Expenses that we don't seem able to offset: - Insurance during FY 2023-24, due to the lack of rental income - Business rates, council tax and utilities during FY 2023-24, as above (no such expenses during FY 2022-23) However, I expect that I've made some mistakes in the above. Can you confirm the things I've got right, and correct the things that I haven't? (The property is jointly owned with other family members as tenants-in-common, so we'll apportion the expenses amongst us. The usage is a mix of commercial and residential, so we'll apportion the capital gain between the two in due course. We don't let out any other properties.