000			01117cab a2200253 4500
001			WB3520-01
008			090401t1999 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u93630
041			_aeng
245			_aLet the public see your art works
260			_c1999
350			_a0
490			_aFinancial Times _v27 May 1999, 1&31
490			_aTimes _v28 May 1999, 2
490			_aScotsman _v28 May 1999, 8(3)
520			_aThe Inland Revenue has told owners of tax-exempt works of art that they must provide open access for public viewing on up to 25 set days each year. The owners have been able to defer paying inheritance tax on the art works provided the works are kept in good condition, in the UK, and the public is allowed access. However normally access is by appointment, often requiring proof of identity and payment of an administration charge. Five owners are planning a legal challenge to the decision.
650			_aDEFERRED TAX
650			_aINHERITANCE TAX
650			_aPUBLIC ACCESS
650			_aWORKS OF ART
690			_aArts and antiques _96217
942			_n0
948			_c28/05/1999
999			_c59341 _d59341