Heritage chattels - conditional exemption: variation of pre-31 July 1998 undertakings
Series: Christie's Bulletin for Professional Advisers ; for professional advisers, supplement to Summer issue (LOAN)Publication details: 2000Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS62267 (Browse shelf(Opens below)) | 1 | Available | 30061061 |
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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.