I made some floor plan alterations to my flat last year. At the time, I was totally ignorant of a clause in the Lease which required that I make an application to the Landlord for a Licence. I later wrote to the Freeholder to inform him. He was very relaxed and suggested I make a retrospective application which I am now doing.
My question is am I allowed to declare the cost of the Licence together with surveyor and solicitor fees to the tax officer as part of last year's tax return (2010 to 2011) or must I declare it under the current year (2011 to 2012)?