Tenancy transfer

I have a client who is an individual and who owns some commercial premises that are rented out to a tenant. He has now been offered a substantially increased rent by another prospective tenant and in order to secure the amicable termination of the existing tenancy has agreed to pay the existing tenant the sum of £10 000.
Are Taxation readers of the opinion that this payment would qualify as a revenue expense which would therefore be deductible from the rental income from the property business? If not would it qualify as enhancement expenditure that could be taken into account against any capital gain arising on the subsequent future sale of the property?
Taxation readers' thoughts and comments are most welcome.
Query T16 954                                                   — Leo.

Reply by Goldstone:

What has happened in this query is that a mutual agreement has been made between landlord and tenant ...