My client had a property which he rented out as flats, then in 2015 renovated and refurbished it for use as. FHL business. My client is retiring and has unused losses brought forward from the renovation and refurbishment, arising from capital allowances from the FHL capital spend. Can these losses be utilised against any CGT arising from the disposal of the property? The FHL business was run by husband and wife, and made profits in most years against which the capital allowance loss was set.