What can be called Chattels? (To reduce stamp duty)

epogee

I've got the basics ie

carpets
pot plants and their pots/tubs
freestanding furniture
Curtains/poles
Light Shades/fittings (as long as they're not recessed)
Freestanding cooker / white goods

Does anyone know where I can find a detailed list of things that qualify?

I'm wondering if any of these qualify, for example:

Automatic Driveway gates
Non-automatic driveway gates
Summerhouse (basically a pretty garden shed)
Tennis Court (ie the surface covering, which can be rolled up like a carpet)
Hot Tub
TV Aerial/Satellite aerial
Smoke Alarms
Oak flooring or laminate flooring applied on top of existing floor in place of carpet.
Thermostatic or electric showers


Any other things that you can think of that could be included (even if value is small) - there's an incentive to draw up a big list, even if the item values are low

SailorSam

http://www.ownitconveyancing.com/chattels-and-fixtures/

epogee

Thanks, yes I'd seen definitions, but I was more interested in actual items - because, for example you could argue that the driveway gate is a removable item as it can simply be lifted off it's hinges, whereas HMRC might want to regard it as a fixture. Hence grey area which needs clarifying. I'd like to minimise the Stamp duty liability but within the law to avoid costly penalties etc.

Also, I should have mentioned this is in the UK

holly_hobby

Certainly a boundary gate I would estimate HMRC would class as F&F (or a non-moveable), just as they do plants in the garden (unless stipulted in the vendor sale details that they are not forming part of the sale - and to be negotiated separately).

Here is a link to HMRC - and what they deem as non-moveable items or not, and the process of verficiation ...

http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm

How much SDLT are you hoping to minimise ?

If you are talking a few £1,000 - there may be scope (if the Vendor also confirms your claims of course), if you're talking in the 10's of £1,000's things may be a tad more difficult and scrutinised with a fine tooth comb .... as HMRC are pretty clued up on a bit of SDLT fiddling !!


Hope this helps

Holly

Thrugelmir

epogee wrote: »

- because, for example you could argue that the driveway gate is a removable item as it can simply be lifted off it's hinges,

What's there worth though as secondhand items?