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Home / In Brief / National Heritage in crisis: HMRC’s revised guidance

11 November 2021

National Heritage in crisis: HMRC’s revised guidance

Ed Powles

HMRC have recognised that pre-eminent land and buildings which would otherwise be open to the public have been forced to close to the public due to the coronavirus. It has issued guidance explicitly acknowledging the reality of the situation and allowing a temporary relaxation of the rules.

In this article, (which was first published in Private Client Business, a Thomson Reuters publication P.C.B. 2021, 5. 181-182) Ed Powles discusses HMRC’s revised guidance on the operation of the UK’s conditional exemption tax incentive scheme for qualifying heritage assets relaxing the rules for property owners in light of the COVID-19 restrictions preventing public access to heritage property, museums and galleries.

To read the article in full, please click here: National heritage in crisis HMRCs revised guidance

Ed Powles

Partner

+44 (0)20 7786 8723 ed.powles@mtgllp.com Download vCard↓

“Recognised by everyone as a brilliant lawyer”, Ed Powles advises on a range of private client and commercial trusts work.

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