Fittings in buildings - Revision history

Designing Buildings at 08:20, 20 July 2022

2022-07-20T08:20:43Z

← Older revision		Revision as of 08:20, 20 July 2022
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	(Ref. HMRC, [http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings].)		(Ref. HMRC, [http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings].)

−	= Related articles on Designing Buildings ~~Wiki~~ =	+	= Related articles on Designing Buildings =

	* Chattels.		* Chattels.
Line 27:		Line 27:
	* Equipment.		* Equipment.
	* Furniture.		* Furniture.
−	* How to fit skirting boards.
	* Room data sheet.		* Room data sheet.
	* Sanitaryware.		* Sanitaryware.
−	* Specification.
	* Stamp duty land tax.		* Stamp duty land tax.
	* Types of bolts.		* Types of bolts.
	* Types of carpet.		* Types of carpet.
	* Types of screws.		* Types of screws.
−	* ~~Vacant possession~~.	+	* Water fittings.

−	=== External references ===	+	= External references =

	* HMRC, [http://www.hmrc.gov.uk/manuals/camanual/ca26025.htm CA26025 - PMA: Fixtures: Background and meaning of fixture].		* HMRC, [http://www.hmrc.gov.uk/manuals/camanual/ca26025.htm CA26025 - PMA: Fixtures: Background and meaning of fixture].

Designing Buildings at 07:52, 16 September 2020

2020-09-16T07:52:43Z

← Older revision		Revision as of 07:52, 16 September 2020
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	* HMRC, [http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings].		* HMRC, [http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings].

−	[[Category:Property_law]]	+	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Product_Knowledge]] [[Category:Property_law]]

Designing Buildings at 11:39, 5 June 2019

2019-06-05T11:39:52Z

← Older revision		Revision as of 11:39, 5 June 2019
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	* Chattels.		* Chattels.
	* Consumer electronics.		* Consumer electronics.
		+	* Electrical appliance.
	* Fixtures.		* Fixtures.
	* Furnishings.		* Furnishings.

Designing Buildings at 18:28, 3 June 2019

2019-06-03T18:28:46Z

← Older revision		Revision as of 18:28, 3 June 2019
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	* Chattels.		* Chattels.
		+	* Consumer electronics.
	* Fixtures.		* Fixtures.
	* Furnishings.		* Furnishings.

Editor at 16:28, 3 October 2018

2018-10-03T16:28:32Z

← Older revision		Revision as of 16:28, 3 October 2018
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	Generally, unless otherwise stated, chattels do not pass onto the purchaser when land or a building is sold, however, disputes can arise in particular in relation to expensive items such as paintings that may to a greater or lesser extent be a part of the building in which they are housed. Where there is doubt, it may be advisable to seek legal advice, and ensure that the position is set out in writing before signing any agreement.		Generally, unless otherwise stated, chattels do not pass onto the purchaser when land or a building is sold, however, disputes can arise in particular in relation to expensive items such as paintings that may to a greater or lesser extent be a part of the building in which they are housed. Where there is doubt, it may be advisable to seek legal advice, and ensure that the position is set out in writing before signing any agreement.

−	In addition, the distinction between fixtures and chattels is important when calculating stamp duty land tax. Fixtures form part of the taxable value of the purchase, whereas chattels do not. The inclusion of fixtures can move the saleable price for tax purposes to the next stamp duty threshold, resulting in a much larger tax liability for the purchaser than had been expected. ~~(Ref. HMRC, [http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings].)~~	+	In addition, the distinction between fixtures and chattels is important when calculating stamp duty land tax. Fixtures form part of the taxable value of the purchase, whereas chattels do not. The inclusion of fixtures can move the saleable price for tax purposes to the next stamp duty threshold, resulting in a much larger tax liability for the purchaser than had been expected.

−	~~= Find out more =~~	+	(Ref. HMRC, [http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm SDLTM04010 - Scope: How much is chargeable: Fixtures and fittings].)

−	=== Related articles on Designing Buildings Wiki ===	+	= Related articles on Designing Buildings Wiki =

	* Chattels.		* Chattels.
Line 24:		Line 24:
	* Furniture, fixtures and equipment.		* Furniture, fixtures and equipment.
	* Equipment.		* Equipment.
		+	* Furniture.
	* How to fit skirting boards.		* How to fit skirting boards.
	* Room data sheet.		* Room data sheet.

Editor at 15:51, 25 April 2018

2018-04-25T15:51:44Z

← Older revision		Revision as of 15:51, 25 April 2018
Line 30:		Line 30:
	* Stamp duty land tax.		* Stamp duty land tax.
	* Types of bolts.		* Types of bolts.
		+	* Types of carpet.
	* Types of screws.		* Types of screws.
	* Vacant possession.		* Vacant possession.

Editor at 12:13, 24 April 2018

2018-04-24T12:13:13Z

← Older revision		Revision as of 12:13, 24 April 2018
Line 24:		Line 24:
	* Furniture, fixtures and equipment.		* Furniture, fixtures and equipment.
	* Equipment.		* Equipment.
		+	* How to fit skirting boards.
	* Room data sheet.		* Room data sheet.
	* Sanitaryware.		* Sanitaryware.

Editor at 14:53, 9 April 2018

2018-04-09T14:53:52Z

← Older revision		Revision as of 14:53, 9 April 2018
Line 28:		Line 28:
	* Specification.		* Specification.
	* Stamp duty land tax.		* Stamp duty land tax.
		+	* Types of bolts.
	* Types of screws.		* Types of screws.
	* Vacant possession.		* Vacant possession.

Editor at 13:35, 6 April 2018

2018-04-06T13:35:49Z

← Older revision		Revision as of 13:35, 6 April 2018
Line 28:		Line 28:
	* Specification.		* Specification.
	* Stamp duty land tax.		* Stamp duty land tax.
		+	* Types of screws.
	* Vacant possession.		* Vacant possession.

Editor at 15:27, 28 February 2018

2018-02-28T15:27:44Z

← Older revision		Revision as of 15:27, 28 February 2018
Line 21:		Line 21:
	* Chattels.		* Chattels.
	* Fixtures.		* Fixtures.
		+	* Furnishings.
	* Furniture, fixtures and equipment.		* Furniture, fixtures and equipment.
−	* Room data sheet.
	* Equipment.		* Equipment.
		+	* Room data sheet.
	* Sanitaryware.		* Sanitaryware.
	* Specification.		* Specification.