Valuation for insurance and the gap between it and sale value, specialist cover, capital gains on chattels and the annual exemption, inheritance tax on collections and the conditional exemption scheme, and lending art to institutions. Explained through the stories of real collections.
What this section covers
- Valuation for insurance versus valuation for sale
- Specialist cover for collections
- Capital gains on chattels and the 6,000 pound exemption
- Inheritance tax on collections and the conditional exemption scheme
- Lending art to institutions
New articles are published under Capital Gains and Chattels, Inheritance, Markets and Provenance.