Fixtures in buildings - Revision history

Designing Buildings at 15:16, 18 August 2024

2024-08-18T15:16:48Z

← Older revision		Revision as of 15:16, 18 August 2024
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	A deduction would, however, be appropriate for amounts properly apportioned to any plants growing in pots or containers.		A deduction would, however, be appropriate for amounts properly apportioned to any plants growing in pots or containers.

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

	* Automated blinds.		* Automated blinds.
	* Bath.		* Bath.
	* Chattel.		* Chattel.
−	* Construction staples.
	* Consumer electronics.		* Consumer electronics.
	* Cupboards.		* Cupboards.
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	* Furnishings.		* Furnishings.
	* Furniture, fixtures and equipment.		* Furniture, fixtures and equipment.
−	* Maintenance Repair Operations MRO.
−	* Nails - a brief history.
−	* Paint.
−	* Radiator.
	* Room data sheet.		* Room data sheet.
	* Sanitaryware.		* Sanitaryware.
	* Specification.		* Specification.
−	* Temporary demountable structures.
−	* Types of blinds.
−	* Types of nails.
−	* Types of screws.
−	* Vacant possession.
−	* Wall plug.

	= External references =		= External references =

2021-08-24T11:57:23Z

2020-09-22T08:16:31Z

← Older revision		Revision as of 08:16, 22 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]]

2020-06-23T16:36:03Z

← Older revision		Revision as of 16:36, 23 June 2020
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	* Furnishings.		* Furnishings.
	* Furniture, fixtures and equipment.		* Furniture, fixtures and equipment.
		+	* Maintenance Repair Operations MRO.
	* Nails - a brief history.		* Nails - a brief history.
	* Paint.		* Paint.

2020-04-07T14:10:04Z

← Older revision		Revision as of 14:10, 7 April 2020
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	{\|		{\|
−	\| [[File:Boiler.jpg]]	+	\| [[File:Boiler.jpg\|link=File:Boiler.jpg]]
−	\| [[File:Fridge-~~158792 1280 landscape~~.png]]	+	\| [[File:Fridge-158792_1280_landscape.png\|link=File:Fridge-158792_1280_landscape.png]]
	\|}		\|}

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	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

		+	* Automated blinds.
	* Chattel.		* Chattel.
	* Construction staples.		* Construction staples.

2020-03-23T11:58:47Z

← Older revision		Revision as of 11:58, 23 March 2020
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		+	{\|
		+	\| [[File:Boiler.jpg]]
		+	\| [[File:Fridge-158792 1280 landscape.png]]
		+	\|}
		+
	According to HMRC, ‘… a fixture is an asset that is installed or otherwise fixed in or to a building or land so as to become part of that building or land in law’ (for example, a boiler).		According to HMRC, ‘… a fixture is an asset that is installed or otherwise fixed in or to a building or land so as to become part of that building or land in law’ (for example, a boiler).

2020-03-23T11:53:19Z

← Older revision		Revision as of 11:53, 23 March 2020
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	The following items are, however, confirmed as being assets that will normally be regarded as chattels:		The following items are, however, confirmed as being assets that will normally be regarded as chattels:

−	* Carpets (fitted or otherwise)	+	* Carpets (fitted or otherwise).
−	* Curtains and blinds	+	* Curtains and blinds.
−	* Free standing furniture	+	* Free standing furniture.
−	* Kitchen white goods	+	* Kitchen white goods.
−	* Electric and gas fires (provided that they can be removed by disconnection from the power supply without causing damage to the property)	+	* Electric and gas fires (provided that they can be removed by disconnection from the power supply without causing damage to the property).
	* Light shades and fittings (unless recessed).		* Light shades and fittings (unless recessed).

	On the other hand, the following items will not normally be regarded as chattels:		On the other hand, the following items will not normally be regarded as chattels:

−	* Fitted kitchen units, cupboards and sinks	+	* Fitted kitchen units, cupboards and sinks.
−	* Aga and wall-mounted ovens	+	* Aga and wall-mounted ovens.
−	* Fitted bathroom sanitary ware	+	* Fitted bathroom sanitary ware.
−	* Central heating systems	+	* Central heating systems.
	* Intruder alarm systems.		* Intruder alarm systems.

2020-01-17T19:05:19Z

← Older revision		Revision as of 19:05, 17 January 2020
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	* Types of screws.		* Types of screws.
	* Vacant possession.		* Vacant possession.
		+	* Wall plug.

−	=== 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].

2020-01-16T19:35:18Z

← Older revision		Revision as of 19:35, 16 January 2020
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	* Equipment.		* Equipment.
	* Fittings.		* Fittings.
		+	* Fixing and fastener.
	* Furnishings.		* Furnishings.
	* Furniture, fixtures and equipment.		* Furniture, fixtures and equipment.

2019-06-03T18:28:58Z