My limited company client has purchased a commercial property for use as a warehouse within their trading business which is currently loss-making. However, post purchase the client discovered that the property is rife with asbestos and thus will have to incur additional costs in removing this asbestos before the property can be used safely. Is there any tax relief for these costs? 

All legislation cited in this article refers to Corporation Tax Act 2009 (CTA 2009).

If a company incurs expenditure on land in the UK for the purposes of remedying contaminated land, relief is available via land remediation relief under CTA 2009 section 1143.