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Is the Cost of Felling a Tree an Allowable Expense?

Question:

Can you tell me whether the cost of felling a tree, that potential tenants (and certainly neighbours) were nervous of prior to tenanting taking place, be offset against rental income, as it was not just an improvement?

Arthur Weller Replies:
If the tree was posing a danger to the property then to pay for it to be felled would be an allowable expense

Can you tell me whether the cost of felling a tree, that potential tenants (and certainly neighbours) were nervous of prior to tenanting taking place, be offset against rental income, as it was not just an improvement?
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This question was first printed in Tax Insider in October 2011.