UK Deducting the lease premium from profits before taxation

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A lease with five years remaining is assigned to a new tenant from an old tenant. The new tenant is a limited company that pays the old tenant a premium. The limited company pays the rent on the lease.

1. Can this premium be deducted from the profits of the business before taxation?

2. Can this premium be treated as part of the Annual Investment Allowance?

3. Can this premium be amortised over the length of the lease?
 
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Fidget

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How did you come with the ideas of how it might be treated?
 

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