Website Cookie Policy

We use cookies to give you the best possible online experience. If you continue, we’ll assume you are happy for your web browser to receive all cookies from our website.
See our cookie policy for more information.

Practice Areas

More Information

thepartners@wrigleys.co.uk

Leeds: 0113 244 6100

Sheffield: 0114 267 5588

FOLLOW WRIGLEYS:

Send us an enquiry
Close

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.

‘Julia Boyes – I have worked with Julia for a long time and I have heard others say that she is one of the best private client solicitors outside London’

Legal 500 (2022)


 ‘It is clear they are trusted advisers to their clients, who can rely on the firm to have the required technical knowledge and expertise, the level of which is exceptional.’

Chambers and Partners HNW Guide (2021)

 

Julia Boyes View Biography

Julia Boyes

Direct Line: 0113 204 5703

Partner
Leeds

Meet the team

19 Jan 2022

Employee fairly dismissed for using grievance process as a ‘repository of unresolved complaints’

EAT decision highlights that abuse of the grievance process may give employers grounds to dismiss

17 Jan 2022

Witnessing Wills in the Coronavirus Pandemic

For a Will to be valid, it must be signed in the presence of two witnesses. This may cause difficulties when social distancing or self-isolating.

14 Jan 2022

Reform of the SDLT rules on mixed property and multiple dwellings relief in prospect

Details of, and comments on, the recently launched HMRC consultation on reforms to the SDLT mixed property and multiple dwellings relief rules.