I started a business as a Sole Trader approx. 20 years ago. For the first few years rather than taking any drawings I used the money to improve the business rather than taking a loan. I recently sold the business for £25000. I understand that I have to pay capital gains tax on the money received from the sale after the 1st £11,100. I estimate that around £15000 (of untaken drawings) was used to improve the business, in the early years, so how do explain this, in writing, to the tax office so I do not get charged any capital gains tax. Any help would be very much appreciated.