The following Property guidance note provides comprehensive and up to date legal information covering:
When transferring an interest in land, any fixtures form part of the land and are transferred with it, unless there is express provision to the contrary. Fittings (also known as chattels) do not form part of the land and will not be included unless it has been expressly agreed otherwise. Difficulty in distinguishing between a fixture and a fitting can lead to dispute as to whether a particular item is included in the sale.
Ideally a contract for the sale of land will refer to a list of items as being included or excluded. In residential transactions, a fittings and contents form is usually completed by the seller; the Law Society publishes a specimen transaction fittings and contents form TA 10 on their website.
The seller lists those items to be removed and those that will be staying on completion and the contract then both refers to the list and also states whether any part of the sale price is allocated towards fittings. Stamp Duty Land Tax is not payable by the buyer on the sum payable for fittings, only on the part of the price payable for the property itself. Any deposit is calculated by reference to the purchase price and no deposit is payable on fixtures and fittings.
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