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Specialist taxation and ownership advice for heritage property

Wrigleys' heritage team advise on all aspects of the ownership and taxation of heritage property and art including works of art, furniture, jewellery, stamps, coins and medals.

Why you may require Wrigleys' advice

Heritage land and buildings can pose various legal problems. They often have high capital values, but frequently any income they produce is absorbed or exceeded by maintenance or conservation costs. In rural areas these problems can be aggravated by current farming trends. Additionally, families owning such a property may be reluctant to see it sold at any price. Some heritage assets are transferred to or run by charities.

Our expertise and services

Specific services include:

  • Sales – consignment, establishing provenance, authorities, notice to Arts Council England and HMRC, export licences.
  • Purchases – at auction or by private treaty, checking provenance, funding, storage, security.
  • Gifts and transfers into and out of trusts.
  • Tax reliefs - Items already conditionally exempt from CGT or IHT, liaison with HMRC, methods of providing public access, compliance issues.
  • Charitable structures and maintenance funds.
  • Seeking renewal of conditional exemption on a fresh chargeable event or fresh conditional exemption for the first time, preeminent quality test, negotiating public access undertakings.
  • Breaches of undertakings for conditional exemption, loss or damage, negotiating tax liabilities arising.

"I would still say that for private wealth law they're first in the Leeds and West Yorkshire market,"

Andrew Wriglesworth has a fine reputation for his private client work and is considered to be a "fantastic lawyer."

Chambers and Partners (2020)

Julia Boyes View Biography

Julia Boyes

Direct Line: 0113 204 5703

Partner
Leeds

Meet the team

12 Apr 2021

Could the new Community Ownership Fund benefit community-led housing groups?

Community groups will be able to bid for funding from June 2021, to help rescue local community assets at risk of being lost.

08 Apr 2021

Trust Registration Service and The Fifth Money Laundering Directive

A large number of trusts that were not previously required to register must now register on TRS in 2022.

06 Apr 2021

The Church of England’s ‘Coming Home’ Report – a summary.

This article looks at the ‘Coming Home’ Report, recently published by the Church of England addressing the current housing crisis in this country.