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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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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.

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

- Legal 500

Of Andrew Wriglesworth "his heritage work is absolutely gold. I would recommend him first for this type of work."

- Chambers and Partners 2019

David Wightman View Biography

David Wightman

Direct Line: 0113 244 6100

Land Trusts Consultant
Leeds

Julia Boyes View Biography

Julia Boyes

Direct Line: 0113 204 5703

Partner
Leeds

Meet the team

15 Nov 2018

Part-time airline worker was treated less favourably because of her part-time status

Court of Appeal holds purser paid 50% of full-time pay when available for work for more than 50% of full-time hours was less favourably treated.

14 Nov 2018

Don't ignore the signals – telecoms on school property

We highlight the statutory rights benefitting telecoms operators and how these could affect plans to carry out works to school property.

29 Oct 2018

Can an individual be personally liable for dismissing someone because of whistleblowing?

Court of Appeal holds two directors of a company personally liable for dismissal-related losses.