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Apportionment of let property expenses

Property was previously PPR

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Homeowner lived in PPR property then moved and let it out, and incurred substantial repair costs in the years prior to moving out, which also made the property suitable to be let out.

ITTOIA 2005, s 57 says that expenses incurred within seven years of the commencement of the letting, and in accordance with these rules, should be deductable on the first day of the letting.

s.34 states that expenses not wholly and exclusively for the trade are not allowable, however "If an expense is incurred for more than one purpose, this section does not prohibit a deduction for any identifiable part or identifiable proportion of the expense which is incurred wholly and exclusively for the purposes of the trade."

To the question:

If the landlord paid for a replacement boiler 2 years before moving out, and this boiler is expected to last, say, 10 years, and the property is expected to be let for at least the next 10 years, would it be fair to apportion 8/10 of the repair cost to the lettings business?

i.e. can we allow a percentage of repairs even though they were paid when the property was their PPR? That's the way I read it, would would be grateful for others opinions.