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On a disposal, the person disposing of the asset may deduct the incidental costs of acquiring the asset which is the subject of the disposal¹, together with the incidental costs for that person of making the disposal².

The incidental costs which may be deducted are specifically listed³ and are limited to expenditure wholly and exclusively incurred by the person making the disposal for the purposes of the acquisition or the disposal and are:

1. Ìý

   •ÌýÌýÌýÌý in the case of acquisitions or disposals: fees, commission or remuneration paid for the professional services of any surveyor or valuer, auctioneer, accountant, agent or legal adviser, and costs of transfer or conveyance (including stamp duty and stamp duty land tax)

2. Ìý

   •ÌýÌýÌýÌý in the case of the acquisition of an asset: the costs of advertising to find a seller

3. Ìý

   •ÌýÌýÌýÌý in the case of a disposal: the costs of advertising to find a buyer, and

4. Ìý

   •ÌýÌýÌýÌý in the case of a disposal: the costs reasonably incurred in