HMRC deduction changes for LL's?

[Willhire89]

Anyone else heard that HMRC have made changes to what you can claim as a LL?

I bought a flat and put in a new cooker and took out the storage heaters and put in new electric (fixed to the wall) ones

Accountant tells me these are both now non deductible unless the flat is let as furnished and then only on a depreciation basis

Sound right?

[Willhire89]

This is let unfurnished....

To me what is required to be provided under the terms of the AST should be deductible?