I have a client selling a hotel business which we hoped to complete on 31 March but failed to do so. I understand that we need to make a joint election for fixtures under s198 but we have not previously made any claims for capital allowances on integral fixtures. We will now need to 'pool' an agreed figure but I am unclear how this is done in practise. Suppose we agree a figure of £10,000 - do we create a pool, add this figure as additions and then show proceeds of the same amount so that there is no tax due? Also do we have to be able to substantiate any agreed figure either by actual invoices (which would be virtually impossible) or by some specialist valuation?