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Practice Areas

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thepartners@wrigleys.co.uk

Leeds: 0113 244 6100

Sheffield: 0114 267 5588

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Wrigleys' specialist 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.

 

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.

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.

"Wrigleys is a first tier firm for Personal tax, trusts and probate"

- Legal 500

"Market commentators describe the practice as a "gathering of like-minded people who have some superb specialisms" and who are "an absolute pleasure" to deal with."

- Chambers and Partners

Heritage Property and Works of Art

Julia Boyes View Biography

Julia Boyes

Partner
Leeds

Meet the team

David Wightman View Biography

David Wightman

Land Trusts Consultant
Leeds

Julia Boyes View Biography

Julia Boyes

Partner
Leeds

Sylvie Nunn View Biography

Sylvie Nunn

Partner
Leeds

Headteacher should have disclosed her relationship with a child sex offender even though she had no statutory duty to do so

Senior staff may have an implied contractual duty to disclose relationships with sex offenders to assist the governors in their safeguarding duties

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How can we make our housing market better for young people

In this article, we look at the innovative solutions which community-led housing offers for young people having difficulties securing their own home.

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Wrigleys articles are now a contributor to the national and free article search service Mondaq

Wrigleys are now using Mondaq to distribute their articles from the website to a wider audience. Rediscover the wide range of topics we advise on!

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Charity Workshop: General Data Protection Regulation (GDPR)

Date: 10 May 2018

Venue: St George's Centre, Great George Street, Leeds

Further information

Workshop: GDPR for Faith Communities

Date: 16 May 2018

Venue: Wrigleys Solicitors

Further information

Employment Law Update for Charities 2018

Date: 26 Jun 2018

Venue: Hilton Leeds City, Neville Street, Leeds

Further information

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