If you are resident and entitled to rollover relief on your property sale, what other items, if any can be included in the cost of the new property. E.g if you do not use all of the proceeds of sale to buy your next house but you wish to spend money on say, fixing the roof, is the cost allowable
E.g. sale proceeds net of costs 190k
Cost of new property incl purchase costs 160k
Can the balance I.e 30k be used for renovation?