Heritage chattels - conditional exemption: variation of pre-31 July 1998 undertakings
Heritage chattels - conditional exemption: variation of pre-31 July 1998 undertakings
- 2000
- Christie's Bulletin for Professional Advisers for professional advisers, supplement to Summer issue (LOAN) .
Sets out in full the latest letter from the Capital Taxes Office on the subject of public access to heritage assets on the register of conditionally exempt works of art. There is comment from Christie's set in the context of earlier guidance from the Inland Revenue.
HERITAGE ASSETS
INHERITANCE TAX
CONDITIONAL EXEMPTION
WORKS OF ART
PUBLIC ACCESS
Sets out in full the latest letter from the Capital Taxes Office on the subject of public access to heritage assets on the register of conditionally exempt works of art. There is comment from Christie's set in the context of earlier guidance from the Inland Revenue.
HERITAGE ASSETS
INHERITANCE TAX
CONDITIONAL EXEMPTION
WORKS OF ART
PUBLIC ACCESS