Thanks for your reply Les.
I had thought about an apportionment, however, the freeholder is unaware as to which units in the property are commercial and which are residential. In fact, the freeholder is not 'supplying' a building but merely the ground on which the building is built. He has no involvement in the building whatsoever. He is has given a lease to the management company with no reference to the units within the building.
Yes, that was my view. Thanks.
The current boiler needs replacing but there had not previously been any decision to replace it with a biomass bolier. This proposal has recently come forward.
The costs are primarily a lump sum of professional fees from advisors, legals, etc. in order to merge a number of pensions schemes, resulting in substantially lower costs of administering the schemes during the remaining life of the scheme, i.e. 20+ years.