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Chattles

Pthree
Posts: 470 Forumite
Before anyone has a go it is not me trying to avoid paying stamp duty!
So my question is, in a fully fitted kithen do intergrated white goods count as chattles?
Ta
P3
So my question is, in a fully fitted kithen do intergrated white goods count as chattles?
Ta
P3
0
Comments
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Chattels - I thought this was about a EA.If you've have not made a mistake, you've made nothing0
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Fully fitted kitchen with integrated white goods are part of the house. You wouldnt see a kitchen sink on the fixtures and fittings list - why should an integrated fitted dishwasher be any different. A freestanding one would be at the discretion of the vendors0
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Chattels - I thought this was about a EA.angrypirate wrote: »Fully fitted kitchen with integrated white goods are part of the house. You wouldnt see a kitchen sink on the fixtures and fittings list - why should an integrated fitted dishwasher be any different. A freestanding one would be at the discretion of the vendors
That's what I thought, but was told I was wrong (and an idiot for thinking it!)
P30 -
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See here on HMRC website
http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm
Be very careful - HMRC have 9 months to review the transaction - so it may appear to have gone through but HMRC look very closely at amounts agreed for chattels on sales around the SDLT threshold.
I recently offered on a property for £250k, and EA pushed hard for me to pay £10k - £15k in chattels. He said that he had a solicitor who could get it through. But it is the buyer who takes all the risk. If you buy at the SDLT threshold HMRC only have to prove that £1 of the chattels doesn't qualify and you will be stung for the extra tax, interest and penalties (the max penalty is 100% of the extra tax due).
It is incredibly tempting, but not worth the risk in my view. Certainly integrated appliances will not be categorised as chattels by HMRC.It is a good idea to be alone in a garden at dawn or dark so that all its shy presences may haunt you and possess you in a reverie of suspended thought.
James Douglas0 -
angrypirate wrote: »Im no lawyer - just my opinion on it. It was also our vendors opinion as he didnt try to add on money for the integrated appliances
I won't start gloating yet then lol0 -
Better_Days wrote: »See here on HMRC website
http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm04010.htm
Be very careful - HMRC have 9 months to review the transaction - so it may appear to have gone through but HMRC look very closely at amounts agreed for chattels on sales around the SDLT threshold.
I recently offered on a property for £250k, and EA pushed hard for me to pay £10k - £15k in chattels. He said that he had a solicitor who could get it through. But it is the buyer who takes all the risk. If you buy at the SDLT threshold HMRC only have to prove that £1 of the chattels doesn't qualify and you will be stung for the extra tax, interest and penalties (the max penalty is 100% of the extra tax due).
It is incredibly tempting, but not worth the risk in my view. Certainly integrated appliances will not be categorised as chattels by HMRC.
I work with the seller so they have no risk (I assume).
I had a look at the link its still not too clear to me, but then I'm not the brightest at the best of times.
His theory is if you can unplug it then its removable therefore it can count.
P30 -
I work with the seller so they have no risk (I assume).
I had a look at the link its still not too clear to me, but then I'm not the brightest at the best of times.
His theory is if you can unplug it then its removable therefore it can count.
P30 -
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HMRC will not accept an integrated appliance as chattels. Free standing appliances are chattels as they can be easily removed and are not part of the fabric of the property.
There was a court case last year Orsman v HMRC, and HMRC won. The argument centred around some fitted units and a worktop in the garage. The units weren't fixed to the wall, but the worktop was. HMRC successfully argued that the units were part of the property rather than removable chattels.
http://www.accountingweb.co.uk/article/orsman-decision-limits-chattels-claim/527615
There is no doubt in my mind that as far as HMRC is concerned integrated appliances are part of the property. But if you are still not convinced, why not ring up HMRC and ask them?
The seller can make any daft argument he likes if he gets his money but you as the buyer take all the risk. Also it is very unlikely that your solicitor will entertain such an arrangement. If your solicitor thinks that you are attempting to avoid paying SDLT s/he has an obligation to inform HMRC without telling you that s/he has done so.It is a good idea to be alone in a garden at dawn or dark so that all its shy presences may haunt you and possess you in a reverie of suspended thought.
James Douglas0
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