Marcus Gheeraerts the Younger (Bruges 1561-1635 London) Portrait of  Ellen Maurice, three-quarter-length, in a white lace ruff and white dress embellished with pearls Marcus Gheeraerts the Younger (Bruges 1561-1635 London) Portrait of  Ellen Maurice, three-quarter-length, in a white lace ruff and white dress embellished with pearls

In the UK there are certain circumstances in which the estate might be able to mitigate the tax due. If there are items that can be presented as 'pre-eminent' they might qualify for 'Conditional Exemption' or be accepted 'In Lieu' of tax.

A recent development in the UK has been the introduction of the Cultural Gift Scheme which has extended 'offers-in-lieu' to lifetime bequests. Some imaginative examples have already been accepted by Arts Council England from individual collectors, philanthropists and companies including works as diverse as - hand written Beatles lyrics, a Van Gogh portrait to a collection of Italian photography.

We can also assist with:
• Gift and Lease back arrangements of chattels and any 'arms-length' negotiations.
• Private Treaty Sales to museums & galleries.
• The sale of previously exempted works.

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