Capital gain on trust property

[silver]

A discretionary trust owns a property which was in need of renovation. One of the beneficiaries carried out the renovation work, some by his own efforts and also paying for contractors out of hs own money. As the trustees have not incurred any costs can either of these be taken into account in the calculation of the capital gain when the trustees sell the property?

[pawncob]

If they haven't reimbursed him, they've not incurred any costs, so they can't claim them.