Chattles

bryanb

As I understand it Chattels are those items that would fall out if you turned the house upside down.

ging84

On a new build HMRC ask for VAT on integrated appliances where as fixtures and fittings are exempt ,so i would have thought that could be used to argue they are chattels,
That link to the guidance page for stamp duty, is silent on the matter of integrated appliances, so i suspect they do consider them chattels in at-least some contexts

Better_Days

OP here is a link from a law firm that you may find useful
http://www.withyking.co.uk/news.php?id=chattels-and-stamp-duty-land-tax

HMRC decide each case on its merits and have not produced an exhaustive list of what constitutes chattels. Just because something is not listed in the examples that HMRC quote on their website doesn't mean that it is excluded.

The important thing is the principle behind the differentiation between fixtures and chattels. It can be a bit of a grey area, but the link that I have quoted above specifically mentions a wall oven as a fixture and I cannot see that an integrated white good would be any different. Such items are purchased specifically to fit into the kitchen in which they are fitted and usually have doors to match the other units. It is not usual to move such items to a different property.

If you do go down the route of negotiating on chattels with the vendor then don't forget that HMRC take the second hand value of the chattels (think ebay value) not the initial cost or replacement cost.