the main criteria arethat the expenditure must be capital in nature (tax meaning and not common sense meaning - simple explanation would be that routine painting/maintenance would not be allowable), the expenditure must be reflected in the premises at date of disposal (if any of the above items are removed before sale then it would not be allowable), the expenditure must be directly connected to the asset & not be allowable under any other tax head (e.g. income or corporation tax).