I have a rental property that has an old slate roof on it. The house is old, built around 1880. It is losing tiles regularly and needs a fair amount of ongoing ad hoc maintenance. I'm considering just reroofing it, and sometime next year, I will be looking to sell it. Can I claim a new roof as capital expenditure? It seems that a new roof would increase the potential sale value. 

Arthur Weller replies:  

You may find it helpful to refer to HMRC’s Business Income Manual at BIM35400. Possibly, you could treat this expenditure as capital if you: (a) upgrade the roof beyond its original standard; (b) add new features (e.g., dormers, raised roof height, conversion to a warm roof, or other major structural change); or (c) significantly extend the roof’s life beyond a normal replacement.