How to value integral features on EU FHL

Client purchased an apartment in Portugal. We want to claim capital allowances on the integral features. We know how much the apartment cost and we have a list of all the equipment. A guide we have read says 25% to 30% of the value but how do we decide this in practical terms? To what extent does this need to be investigated? Thank you

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TaxationPete |

Integral features

Paul Scholes |
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