Question no.2: Jury, a UK resident, owns 2 properties, both are furnished accommodation, she has occupied one house and the other one is rented. During the year she spent on repairs for the building she had rented. She replaced the entire kitchen units with similar standard and bathroom with high standard. Also, she purchased new washing machine for the tenant and replaced the existing sofa set with high quality sofa set. She paid interest on loan borrowed for the construction of the rented building. As per the agreement the tenant is required to pay the council tax and water tax. During the tax year 2019/20, She paid insurance from 1/8/2019 to 31/7/2020. On 31 March 2020, the water pipe had been burst in the rented property and she replaced it immediately but the payment for the same has been made on 10 May 2020. When calculating the rental income, she is not sure the basis of assessment, which expenses are deductible and not deductible. You are her tax adviser. She is expecting a detailed report from you substantiating each point