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You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
When and how you need to register your item or apply for an exemption certificate to deal in ivory.
Using money raised through the National Lottery, the Heritage Lottery Fund (HLF) gives grants to sustain and transform the UK’s heritage. Museums, parks, historic places, archaeology, natural environment and cultural traditions all receive investment.
Two jewellery businesses with an emphasis on creating bespoke commissions are the joint winners of the HALO Award 2023.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Intellectual property is the legal right associated with creations of the mind, e.g. artworks, inventions etc
Use the IHT418 with form IHT400 if the deceased had a right to benefit from a trust.
Use form IHT500 if you pay Income Tax on a property or asset you previously owned but still benefit from and you instead want the property to be treated as part of your estate for Inheritance Tax purposes.
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson & Judge Jonathan Cannan on 04 March 2024
Use the IHT419 if you have included a deduction on form IHT400 for any loans, overdrafts, or money spent on behalf of the deceased that is to be repaid out of the estate.
Use the IHT 420 to claim heritage conditional exemption for any assets in the estate past or present or in a maintenance fund.
Use the IHT416 with form IHT400 if the deceased had any debts owing to them at the date of death.
Don’t include personal or financial information like your National Insurance number or credit card details.
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