CGT definition of improvements and other expenses

Ajp1967

Hi.  I am selling my flat and have got my head around most of the CGT costs with rent relief etc but not clear about what comes under ‘improvements’.  During the 25 years I owned the property the bathroom and kitchen were redone with all new fixtures and fitting, double glazing was fitted and central heating installed.  There was cyclical decoration in between tenancies also.  Could someone clarify if any of these costs are deductible ?  We also setup a company to purchase the freehold of the property with other tenants but am assuming none of those associated costs can be included ?

Thanks in advance.

Jeremy535897

See https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg15180
Anything you claimed as an expense for rental purposes cannot be claimed again.

Bathrooms and kitchens are routinely redone and are unlikely to qualify. Redecoration does not qualify. Double glazing is now normally claimed as revenue not capital. Company setup costs will only be relevant if it is liquidated.