– see also Historic houses and gardens; National heritage property; Heritage property

Inheritance tax

Acceptance of property in lieu

Commentary – Quick Overview ¶1970

Conditionally exempt transfers

Commentary – Quick Overview ¶16850 ; Quick Overview ¶16855 ; Quick Overview ¶16860

Maintenance funds

– see Maintenance funds for historic buildings

Value added tax, protected buildings

Commentary – Quick Overview ¶68730