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Gifts of pre-eminent objects and works of art to the nation - CIOT comments

The CIOT comments, sent to HM Treasury on 21 September 2011, on their consultation which seeks views on a new scheme to stimulate lifetime gifts of pre-eminent works of art or historic objects to the nation by offering donors in return a tax reduction based on a set percentage of the value of the object they are donating.

The consultation is to inform aspects of the policy detail that have not yet been decided and to consider how to implement the policy.

Our submission along with the consultation document to which it refers are available here in Adobe (pdf) format.

Technical Team

21 September 2011


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