Works of art
Acceptance in satisfaction of inheritance tax
Acceptance of in satisfaction of tax
Anti-avoidance measure, artificial movement across borders
Conditional exemption
Destruction or theft
Generally
Public access arrangements
Transfers
Estate duty
Exemption
Evidence to support
Generally
Imported
Exemption from ten-year charge to tax
Foreign owned
General provisions
Imported
Absolute exemption
Reduced five per cent rate
Reduced-rating
Transfer of ownership
Value of supply
Imported, reduced-rating
Inheritance tax
Acceptance in lieu of
Conditionally exempt transfers
Liability, generally
Living artists, work by
Inheritance tax, proposed variations to open access
Limited liability
Margin scheme
Meaning
Non-supply treatment
Public access
Situation
Trusts
Generally
Property leaving
Undertakings given to HMRC
Value added tax
Exemptions
Second-hand goods scheme
Value of supply
Importations