Servicing machinery and decorate exiting premises are dissallowed expenses?
When dealing with fixed assets for tax purposes, it is compulsory to determine whether the expenditure in question is, for due purposes, capital or revenue. Although my tax practice isn't up to date, broadly the postition was, and probably still is, that buildings, machinery etc held for use in the business and, consequently, regarded as fixed assets, attract 'capital allowances' for tax purposes. These are calculated seperately from the corporation levy assessment. Any expenditure which enhances the value of a fixed asset will also attract funds allowances.
For the purpose of the corporation tax, only the routine continuation and repair costs and similar expenditiure is allowable. This is only expenditure involved in keeping the equipment within a good state of repair. The same applies to buildings, decorating would in general be allowed as a normal maintenance type cost. Decisions can sometimes be tricky where on earth building alterations, refurbishment takes place. There could be an element of running repair + asset worth enhancement. This is where judgement and possibly discussion with the revenue need to cart place.
I don't understand why, in usual circumstances, servicing machinery wouldn't be deductible for corporation tax purposes. Regarding the vacation of premises, I enjoy to make an assumption -: The company will probably have received means allowances for the premises. Now that they have to be vacated, (up for sale) technically, they are no longer held surrounded by the business as a fixed asset, therefore, dependent on the sale proceeds, nearby may need to be an adjustment to the capital allowances already given. That could be the motivation that the decorating expenses are not allowed for corporation toll purposes. (that is what you seem to be saying, although I am still surprised that it isn't allowed, because it isn't property expenditure) If it isn't allowed, I am sure that it would be deductible from the sale proceeds for the purpose of adjusting the property allowances figure.
A little more info. might help
For what a business? You may charge these against a business. But not against personal rates.