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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.

"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)

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

17 Sep 2021

Employee who refused to visit manager’s property during lockdown was automatically unfairly dismissed on health and safety grounds

Tribunal decision offers useful insight into how employers may have been exposed to claims during the pandemic.

10 Sep 2021

Community Housing Fund: the countdown is on to apply!

The deadline is fast approaching to apply for the next stage of the Community Housing Fund.

08 Sep 2021

Court of Protection Guideline Hourly Rates – The Sequel

We take a look at the increase in hourly rates which deputyship firms can charge from 1st October 2021.