000 00942cam a2200277 4500
008 020128n2001 000 0 eng u
020 _a1903987008
035 _a(Sirsi) u116486
050 _a745.1
100 _aSimmonds, J.
245 _aArt and taxation : a guide
260 _aLeicester
_bIAL
_c2001
300 _axii,165p.
_c21cm.
350 _a25.00
520 _aAttempts to outline the Inheritance Tax and VAT rules, exemptions and reliefs which apply to those who own or deal with works of art. Although not intended as a detailed analysis of UK tax law appropriate sources of furtherinformation and guidance are identified in the text.
650 _aART
650 _aFINE ART
650 _aINHERITANCE TAX
650 _aTAX RELIEF
650 _aTAXES
650 _aVALUE ADDED TAX
650 _aVALUE ADDED TAX
690 _aArts and antiques
_96217
710 _aInstitute of Art and Law
_92984
942 _n0
999 _c101868
_d101868