Tax treatment of an early repayment charge due to a sale

[JamesHopeful]

I've done a bit more digging and according to this post it appears deductible only as a finance cost:
http://property-tax-advice.co.uk/Blo...tax-deductible

grateful for any further views

[JamesHopeful]

I'm selling a mortgaged property and there will be an early repayment charge due. Should this be treated as a finance cost (deducted against income tax, albeit subject to the finance cost deduction restrictions) or an incidental cost of sale (deducted against CGT)?

[JamesHopeful]

Even if you were offered some serious £££ in return for your agreement?...

[JamesHopeful]

Wow, nice big rooms! You could easily go all ensuite with bedrooms that size.

I assume you're looking maximum six-bed (i.e. C4 status)?

[JamesHopeful]

You'll need to sell your existing home in order to avoid it. Details can be found online about how it works in circumstances where the sale of your existing home isn't exactly contemporaneous with the purchase of the new one. "Replacement of main residence" or some such is the term used.

[JamesHopeful]

Genuine question: why do people think that boiler insurance is preferable to simply paying for boiler repairs as and when they're needed? (Bearing in mind that on average boiler insurance presumably works out more expensive, or else the provider wouldn't be making a profit)