My client bought a old Relais in France for £50k. Essentially only the walls and windows were useable so it has been fitted out with new electrics, plumbing, windows, shutters, doors, kitchen, fitted cupboards, furniture, utility equipment. This was done over several years (and expenditure amounted to about £50k on the aforementioned items and £50k on building and renovation work) and finally about 10 years after purchase the property is in a fit state to let. The property's first let was in Summer 2021 as a Furniture Holiday Let and it will meet the FHL criteria. Am I correct in thinking that AIA can be claimed on the remaining £50k (plant & machinery, fixtures, furniture, etc.) under CAA 2001 S12 in the 2021-22 Tax Return?