– see also National heritage property

Acceptance in satisfaction of tax

Commentary – Tax Reporter ¶183-315

Conditional exemption

Claims

Commentary – Tax Reporter ¶650-850

Generally

Commentary – Tax Reporter ¶650-450

Undertakings given to the HMRC

Commentary – Tax Reporter ¶650-750

Favourable tax treatment

Commentary – Tax Reporter ¶279-000

Maintenance funds

– see Maintenance funds for heritage assets

Management on a commercial basis

Commentary – Tax Reporter ¶279-100
HMRC Guidance – BIM58601

Qualifying as a trader

Commentary – Tax Reporter ¶279-100
HMRC Guidance – BIM58601

Settlors of heritage maintenance funds

– see Maintenance funds for heritage assets