Chapter PIM2070
| Published date | 10 April 2016 |
| Record Number | PIM2070 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Revenue expenses of advertising for new tenants are allowable; for example, the cost of placing adverts in newspapers. But the landlord cannot deduct the cost if it is capital expenditure; for example, expenditure on permanent signs or other permanent equipment for displaying vacancy details.
The expenses of advertising property to buy or sell is also capital expenditure and...
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