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Did I mention I wrote an article about that? https://www.accounting.eknowhow.com/rts/html/s02_article/article_view.asp?id=117&nav_cat_id=127&nav_top_id=55 Making something deductible still doesn't make it feasible. In any event, this is not a tax or accounting question, its an investment...

I'm not quite sure this is the correct forum for your query. It depends on a lot of things that can't be quantified. For example, the build and rent scenario relies on the assumption that there will be no surprises (eg builder going bankrupt or being deregistered by relevant building...