Furnished 2006 -let 2007

I had investment property rented out until July 2006. I then put it on the market. It failed to sell.It was costing me in mortgage repayments so
I've decided to let it again.I spent money on it re-furniture and fittings.
This money was spent in 2006 but my new tenant is not moving in til
next week(2007).When making 2006 tax returns do I (a) claim for this expenditure even though house was empty or (b) wait to make the claim in 2007?
Regards,
ardman

I dont think it matters.

If you do a return for 2006 and it shows a loss, this loss can be offset againsts 2007's (hopefully) profit.

Quoted from the [broken link removed]
What if a loss is made?

A loss will arise if total allowable expenses are more than the rents received. This loss can be set against any other profit rent made by the landlord or carried forward against future rental profits.

Many thanks for your info infinity.Happy 2007
ardman