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Capital Taxation and the National Heritage

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Capital Taxation and the National Heritage HM Revenue & Customs CAPITAL TAXATION AND THE NATIONAL HERITAGE This memorandum outlines the scope as at 2017of the legislation on capital taxation and its effect on the national heritage, and gives guidance on the approach which is adopted in administering its provisions. It incorporates and revises earlier editions of Capital Taxation and the National Heritage, also known in its last edition as IR67, published by the Inland Revenue in 1986 with a supplement in 1987, and by HM Treasury in 1983, 1980 and 1977. If you need further information please contact HM Revenue & Customs, Trusts & Estates, Heritage Team. Insofar as this memorandum operates as guidance for the staff of the Heritage Team, it is implicit that in any case where they have any doubt they will seek technical or other guidance from within HM Revenue & Customs. In this memorandum – • HM Revenue & Customs is abbreviated to HMRC and references to it are in the first person (“we”, “our” etc) • all statutory references except where shown are to the Inheritance Tax Act 1984 (“IHTA”) • references to Inheritance Tax or IHT include reference where the context requires to Capital Transfer Tax • references to conditional exemption include reference where the context requires to the corresponding relief from Capital Gains Tax • references to “DCMS” include references where the context requires to the Culture Departments of devolved administrations • references to a spouse include reference where the context requires to a civil partner • “property” comprehends land, buildings and objects and • this memorandum also uses the following abbreviations – - 1 - AIL Acceptance in lieu of tax CE Conditional exemption or conditionally exempt CMP Collections Management Plan CEO Conditionally exempt occasion CET Conditionally exempt transfer CGT Capital Gains Tax DCMS Department for Culture Media and Sport (and see also above) FA Finance Act HAO Historically associated object HMP Heritage Management Plan MF Maintenance Fund MLA Museums Libraries and Archives Council PET Potentially exempt transfer TCGA Taxation of Chargeable Gains Act 1992 Tribunal First-tier Tribunal (Tax) VOA Valuation Office Agency - 2 - Contents Chapter 1: Introduction ................................................................... - 8 - 1.1 Preservation of the heritage – general policy ...................... - 8 - 1.2 Purpose of this memorandum ........................................... - 9 - 1.3 Developments since last edition ........................................ - 9 - Chapter 2: The Capital Taxes briefly described .................................. - 12 - 2.1 Introduction ................................................................. - 12 - 2.2 Inheritance Tax (IHT) .................................................... - 12 - 2.3 Estate Duty (ED) ........................................................... - 13 - 2.4 Capital Gains Tax (CGT) ................................................. - 14 - Chapter 3: Capital Taxes: Summary of heritage reliefs available ......... - 15 - 3.1 Introduction ................................................................. - 16 - 3.2 Conditional exemption from Inheritance Tax ..................... - 16 - 3.3 Qualifying national heritage property ............................... - 17 - 3.4 When conditional exemption is available .......................... - 19 - 3.5 Claiming conditional exemption from IHT ......................... - 20 - 3.6 Failure of potentially exempt transfer: disposal by donee before death of donor .............................................................. - 21 - 3.7 Undertakings – general considerations ............................. - 22 - 3.8 Duration and futurity of undertakings .............................. - 22 - 3.9 Parties to the undertaking .............................................. - 23 - 3.10 Absolute ownership ....................................................... - 23 - 3.11 Trusts and minors ......................................................... - 23 - 3.12 Foreign Element ............................................................ - 24 - 3.13 Co-ownership ............................................................... - 24 - 3.14 Duties imposed by the undertaking ................................. - 24 - 3.15 Replacement of undertakings.......................................... - 25 - 3.16 Variation of undertakings given on or after 31st July 1998 .. - 26 - 3.17 Variation of undertakings: undertakings given before 31st July 1998 ........................................................................... - 29 - 3.18 Disposal of conditionally exempt property ........................ - 33 - 3.19 Property held in trust ..................................................... - 34 - 3.20 Maintenance Funds for national heritage property ............. - 34 - 3.21 Relief from Capital Gains Tax .......................................... - 35 - 3.22 Charities ...................................................................... - 36 - 3.23 Conditional Exemption and payment from public funds ...... - 36 - Chapter 4: Conditional exemption from Capital Taxes: Works of art and other objects of “national scientific historic or artistic interest” ... - 38 - 4.1 Eligible objects ............................................................. - 38 - 4.2 Collections and groups ................................................... - 39 - 4.3 Conditions for exemption ............................................... - 39 - 4.4 Temporary Export of conditionally exempt objects of national etc interest ........................................................................ - 40 - 4.5 Reasonable public access and publication of the terms of the undertaking .................................................................. - 41 - 4.6 Public Access ................................................................ - 42 - 4.7 Publication of the terms of the undertaking ...................... - 42 - - 3 - 4.8 Loans to public collections and the Government Indemnity Scheme ....................................................................... - 42 - 4.9 Special cases ................................................................ - 42 - 4.10 Foreign owned works of art – S.5(1)(b) and S.64(2) ......... - 43 - 4.11 Decoration for valour or gallant conduct – S.6(1B) and (1C) . - 43 - Chapter 5: Conditional exemption from Capital Taxes: Outstanding land - 45 - 5.1 Eligible land: general ..................................................... - 45 - 5.2 The advisory agencies ................................................... - 46 - 5.3 Scenic land................................................................... - 46 - 5.4 Scientific land ............................................................... - 47 - 5.5 Historic land ................................................................. - 47 - 5.6 Conditions for exemption ............................................... - 48 - 5.7 Woodlands ................................................................... - 49 - 5.8 The separate relief from Inheritance Tax for woodlands ..... - 50 - 5.9 Reasonable public access ............................................... - 50 - 5.10 Publication of the terms of the undertaking ...................... - 51 - 5.11 Maintenance and preservation – enhancement – public funds – see also #3.23 above .................................................... - 51 - Chapter 6: Conditional exemption from Capital Taxes: Buildings of outstanding historic or architectural interest, essential amenity land and historically associated objects ............................ - 54 - 6.1 Eligible buildings ........................................................... - 54 - 6.2 Essential amenity land ................................................... - 55 - 6.3 Amenity land need not be adjoining land .......................... - 55 - 6.4 Buildings on essential amenity land ................................. - 56 - 6.5 Historically associated objects ........................................ - 56 - 6.6 Conditions for exemption – undertakings – general ........... - 57 - 6.7 Conditions for exemption – undertakings – peculiarities re essential amenity land: “supportive undertakings” ............ - 58 - 6.8 When “supportive undertakings” are necessary ................. - 59 - 6.9 Why “supportive undertakings” are necessary .................. - 59 - 6.10 Replacement undertaking necessary for property already conditionally exempt ..................................................... - 60 - 6.11 “Supportive undertakings” when the entity is in divided ownership .................................................................... - 60 - 6.12 When a “supportive undertaking” is not required ............... - 61 - 6.13 Reasonable public access ............................................... - 61 - 6.14 Public opening and planning considerations ...................... - 62 - 6.15 Reasonable entry charge ................................................ - 62 - 6.16 Publication of the terms of the undertaking ...................... - 62 - Chapter 7: Failure to observe undertakings and dealings with conditionally exempt property: Capital Tax consequences ..................... - 64 - 7.1 Inheritance Tax: General principles ................................. - 64 - 7.2 Conditional exemption preserved .................................... - 65 - 7.3 Conditional exemption lost – chargeable events ................ - 66 - 7.4 Associated properties .................................................... - 69 - - 4 - 7.5 Associated
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