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

Inheritance tax

Acceptance of property in lieu

Commentary – Essential Tax Companion ¶1970

Conditionally exempt transfers

Commentary – Essential Tax Companion ¶16850 ; Essential Tax Companion ¶16855 ; Essential Tax Companion ¶16860

Maintenance funds

– see Maintenance funds for historic buildings

Value added tax, protected buildings

Commentary – Essential Tax Companion ¶68730