Fine Art

September 29, 2022

Conditional Exemption for Heritage Property: what is it and how does it work?

The Conditional Exemption Tax Incentive Scheme provides an opportunity to defer payment of Inheritance Tax or Capital Gains Tax when an item…

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May 5, 2022

Is your art in the right place?

For some wealthy individuals a great deal of their income is spent on art or other luxury assets. Levels of spending can…

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April 26, 2022

Inheritance Tax and the Acceptance-in-Lieu Scheme: What is it and how does it work?

As a general rule assets of a deceased over the value of the nil rate band (currently £325,000) are chargeable at 40%…

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January 31, 2022

New Anti Money-Laundering Regulations affecting the Art Market

Patents reward originality, and inventions that are obvious developments on pre-existing designs……

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September 25, 2020

Revolutionary Garden Hose Design Too ‘Obvious’ for Patent Protection

Patents reward originality, and inventions that are obvious developments on pre-existing designs……

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