Our Publications
(copies available on request)
2022
Review of the March 2022 publication, ‘Taxation and the Cultural Heritage’ edited by Lorenzo del Federico et al, for the British Tax Review, Issue 5 2022.
2021
Online presentation to St Anne’s College, Oxford available on You Tube: https://www.youtube.com/watch?v=Jzp0g8NrGzo.
2020
Evidence paper on the valuation of chattels for the Wealth Tax Review’s report ‘A wealth tax for the UK’ by Arun Advani, Emma Chamberlain and Andy Summers published 9 December 2022.
Various dates
Art UK: 2 articles, one on the Acceptance in Lieu scheme the other on the Cultural Gifts Scheme (CGS); Apollo Magazine (on private treaty sales and the CGS); Antiquarian Booksellers Association; STEP magazine; Christie’s Bulletin for Professional Advisers; Taxation magazine; presentation to the Law Society.
2003
Gerry was part of the official support team on the Goodison Review: Securing the Best for our Museums: Private Giving and Government Support, a review of the effectiveness and efficiency of support to regional and national museums and galleries to help them acquire works of art and culture of distinction, led by Sir Nicholas Goodison in response to a request by the Chief Secretary to the Treasury, Paul Boateng.
2003
Christie’s Bulletin for Professional Advisers, Summer Issue: Acceptance in Lieu: History and Practice.
Helpful links
Arts Council:
- Acceptance in Lieu
- Private Treaty Sales
- Cultural Gifts Scheme
- Export Licensing
- Reviewing Committee
- Restitution and Repatriation
- Government Indemnity Scheme
HMRC:
- Guidance on Capital Taxation and the National Heritage
- Tax relief for national heritage assets
- Inheritance Tax manual
- Returned Goods Relief
- Inherited Goods Relief
Art Fund:
Historic England: