In the UK there are certain circumstances in which the estate might be able to mitigate the tax due. If there are items that can be presented as 'pre-eminent' they might qualify for 'Conditional Exemption' or be accepted 'In Lieu' of tax.

A recent development in the UK has been the introduction of the Cultural Gift Scheme which has extended 'offers-in-lieu' to lifetime bequests. Some imaginative examples have already been accepted by Arts Council England from individual collectors, philanthropists and companies including works as diverse as - hand written Beatles lyrics, a Van Gogh portrait to a collection of Italian photography.

We can also assist with:
• Gift and Lease back arrangements of chattels and any 'arms-length' negotiations.
• Private Treaty Sales to museums & galleries.
• The sale of previously exempted works.

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