My client has an (overseas, not FHL) rental property, and has replaced the jacuzzi as it had worn out. My sense is that the jacuzzi is sufficiently built in so as to constitute a fixture, and as such the replacement would not fall under the 'Replacement of domestic items relief'. I'm considering whether the expense of replacing the jacuzzi might be considered a repair, where the asset in question is the property itself in its entirety, following BIM46910. Does anyone have any thoughts on this? thanks in advance.