self asssessment and capital gains

[collette]

Hello,

I hope someone out there can help me as I am struggling with self-assessment!

I let my mother's property in march 05, can I claim tax relief on replacing old carpets, decorating materials, replacing old furniture before letting? If so, when filling out her self-assessment form do I subtract the whole amount from income or a %? I think I understand that in subsequent years i can claim 10% for wear and tear. Can I also claim for estate agent fees and for running costs whilst the property was empty for several months i.e. service charges and electricity? Can I claim for a cooker and washer which were bought 2-4 years ago? She will have made a loss as only one month's rent was paid in 05/06, can I carry all the loss over to the next year?

My mother is severely mentally impaired. The rent pays goes towards care fees. When the property is sold on her death will Capital Gains Tax be payable? The property was her home for many years and has been left to someone in her will.

Many thanks.