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A taxpayer carried out energy efficiency works on a property owned by their father and, after inheriting it, asked whether they can claim the deduction. The DGT responds that it is not possible because they were not the property owner at the time the works were carried out.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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