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thepartners@wrigleys.co.uk

Leeds: 0113 244 6100

Sheffield: 0114 267 5588

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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.

"The firm's responsiveness has been excellent, particularly in respect of some short and challenging deadlines."

Legal 500 (2023)

Julia Boyes View Biography

Julia Boyes

Direct Line: 0113 204 5703

Partner
Leeds

Meet the team

20 Jun 2024

Election Manifestos and Employment Law – What to Expect?

As the election on 4 July nears, political parties have released their manifestos, including outlines of their proposals to employment law and work.

18 Jun 2024

General Election 2024 – The Education Pledges of the Party Manifestos

We look at the key policies of the main political parties for schools and academy trusts.

11 Jun 2024

Elizabeth Wilson and Jon Lee share their reflections on our Faith in Affordable Housing event held in partnership with Housing Justice

We held an event on 22nd May to celebrate our legal guide for land disposal by Parochial Church Councils.