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Rental Income - repairs after ceasing to let out

Think I probably know the answer but you never know for sure.

Client let out a property until February 2011. Following a divorce she needed the property to live in so regained possession early March 2011.

The tenants had trashed the place so she has had substantial expense making it habitable again.

I can see there is expenditure on eg new fireplace etc which I would not consider claiming but what about some of the other restorative costs? e.g. replacing windows and kitchen. Redecorating etc? Carpets?

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