The Land Registry fees can be claimed but not Council Tax, the cost of replacement carpets or the utility bills.
It's possible that the main residence exemption claim can be extended to 2010 if your client and her husband were living in job related accommodation. Take a look here
for more information.
I cannot see my original answer so here it is again:
I'm assuming that your client did not reoccupy the property after having moved out in 2007 before it was sold in December 2014.
Your client made a gain of £110,732 when she sold the property (£335,000 - £120,000 - £99,000 - £1,248 - £4,020). The gain will actually be less if stamp duty and/or survey fees were paid. It was owned for 126 months of which your client lived in it for 33, it was let for 84 and it was vacant for 9.
The gain for the period the property was your client's main home will be exempt from CGT as will the gain for the last 18 months of ownership. That accounts for £44,820 (£110,732 / 126 x 51 months). The remaining non-exempt gain is £65,912 and this covers that part of the letting period not covered by the last 18 months of ownership (£110,732 / 126 x 75).
As the property has been both your main home and let, your client will be entitled to a further deduction called letting relief which will be the lesser of:
2 the gain for the period that the property was your client's main home, £44,820 and
3 the gain for the letting period, £65,912.
Letting relief of £40,000 will reduce the remaining non-exempt gain of £65,912 to £25,912 and the annual CGT exemption of £11,000 will reduce if further to leave your client with a net taxable gain of £14,912.
There are two rates of CGT, 18% and 28%. The rate or combination of rates that your client will pay will be dependent on the level of her income in the tax year that the property was disposed of, 2014/15. One of the following scenarios will apply:
1 If the sum of your client's income and the net taxable gain in 2014/15 was £41,865 or less, then all the taxable gain will be charged to CGT at 18%.
2 If your client's income alone in 2014/15 was £41,865 or more in 2014/15, then all the taxable gain will be charged to CGT at 28%.
3 If your client's income alone in 2014/15 was less than £41,865 but greater than £41,865 when the net taxable gain is added, then part of the net taxable gain will be charged to CGT at 18% and part at 28%.
I hope this helps but let me know if you have any further questions.