Technical 06 August 2024 Issue 4 Tristan Dollie

The art of finding liquidity

Tristan Dollie on how art finance can be used for probate matters in the UK

CPD Alternative and luxury assets Estate administration Taxation United Kingdom

‘In this world, nothing is certain except death and taxes.’ – Benjamin Franklin

The above quote continues to be relevant today for high-net-worth individuals (HNWIs) and the trustees of their estates, particularly when evaluating inheritance tax (IHT). This article considers how art finance can be used to provide liquidity where UK IHT is due.

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