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yes, but when compared to the US tax laws, that incentivize the same thing at much stricter limits, its not really worth saying since its a given

the US has a maximum 30% tax deduction for donated assets, while the UK has 100%. they both allow you to carry forward that tax deduction where it exceeds your current year tax liability. (I was inaccurate earlier, the carry forward is 3-5 years in both jurisdictions)

good business to arbitrarily value a piece and make sure all publications are unable to come to a value for something "priceless"

I don't find that controversial, I think its good business and inspirational. If I was in that position I would ensure the valuation was favorable




I'm not a tax lawyer, but as I understand it the 100% deduction is only for items accepted in lieu of inheritance tax, so not something you'll be rolling forward. The Cultural Gifts Scheme (which didn't exist at the time of the Sutton Hoo donation) does allow donations to be set against other taxes, but that is only to 30% of the value.




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