CHURCHILL, Winston S. Typed letter signed ("Winston S. Churchill"), as Chancellor of the Exchequer, to Sir Martin Conway, M.P., 25 January 1928. 1 page, 4to, Exchequer stationery .
CHURCHILL, Winston S. Typed letter signed ("Winston S. Churchill"), as Chancellor of the Exchequer, to Sir Martin Conway, M.P., 25 January 1928. 1 page, 4to, Exchequer stationery . CHURCHILL CLARIFIES THE TREATMENT OF ART WORKS UNDER THE DEATH DUTY LAW FOR A MEMBER OF PARLIAMENT. "I have enquired into the matter about which you wrote me on the 5th December," he tells Conway, "regarding works of art which are allowed to descend by inheritance without payment of Death Duties. The exemption given by the existing law to which you refer is granted in respect of moveable property only, such as pictures, books, etc., which appear to the treasury to be of national, scientific, historical or artistic interest. You are right in thinking that it does not extend to immovable property such as houses, but it is not the case that it is a condition of the exemption that reasonable opportunity of access should be given to the public." Conway had evidently hoped for such an exemption on condition that his house be made accessible to the public. "I have much sympathy with your contention," Churchill says, "but it would require legislation and I am afraid that I cannot undertake to alter the existing law at the present time."
CHURCHILL, Winston S. Typed letter signed ("Winston S. Churchill"), as Chancellor of the Exchequer, to Sir Martin Conway, M.P., 25 January 1928. 1 page, 4to, Exchequer stationery .
CHURCHILL, Winston S. Typed letter signed ("Winston S. Churchill"), as Chancellor of the Exchequer, to Sir Martin Conway, M.P., 25 January 1928. 1 page, 4to, Exchequer stationery . CHURCHILL CLARIFIES THE TREATMENT OF ART WORKS UNDER THE DEATH DUTY LAW FOR A MEMBER OF PARLIAMENT. "I have enquired into the matter about which you wrote me on the 5th December," he tells Conway, "regarding works of art which are allowed to descend by inheritance without payment of Death Duties. The exemption given by the existing law to which you refer is granted in respect of moveable property only, such as pictures, books, etc., which appear to the treasury to be of national, scientific, historical or artistic interest. You are right in thinking that it does not extend to immovable property such as houses, but it is not the case that it is a condition of the exemption that reasonable opportunity of access should be given to the public." Conway had evidently hoped for such an exemption on condition that his house be made accessible to the public. "I have much sympathy with your contention," Churchill says, "but it would require legislation and I am afraid that I cannot undertake to alter the existing law at the present time."
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