One of my rental properties has a block-paved drive, which is damaged and is a tripping hazard. This needs to be replaced, and I was thinking of having a resin drive as the cost is about the same and it is more durable. Can the cost be offset as a repair cost against tax? 

Arthur Weller replies:  

See HMRC’s Business Income Manual at BIM35485. The case G Pratt & Sons v HMRC [2011] UKFTT 416 (TC) . There, the First-tier Tribunal concluded in a similar case to yours that this is a revenue cost, not a capital cost. See also HMRC’s Property Income Manual at PIM2030, where HMRC accepts that replacing old single glazing with new double glazing is a repair, not an improvement.