My client is purchasing a commercial property for £600,000 and included is £100,000 of integral fixtures and fittings.
Will they have to pay SDLT on the £600,000 or just the £500,000?
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Yes
SDLT is payable on items that are incorporated into the building and so are not chattels. A relatively recent tribunal decision on this point is worth a read:
http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC01921.html