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Costs for Capital Gains

Costs for Capital Gains


I have a client who wishes to sell a warehouse no longer used in the business. In order to make it more sellable he has applied to planning for a change of use. A condition of obtaining the permission is to have the public road outside widened to enable articualted lorries to access the site. Would the costs of obtaining the planning permission (he has spent a lot on professional fees associated with this) and the cost of widening theĀ  road be allowable as a cost against any gain on selling the property?

Many thanks


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