Commentary

D1.229 British and Natural History Museums

Corporate tax
Corporate tax | Commentary

D1.229 British and Natural History Museums

Corporate tax | Commentary

Specific corporations

D1.229 British and Natural History Museums

The exemptions from tax enjoyed by charities generally1 are extended to the British Museum and the Natural History Museum2. The trustees are exempt from tax on capital gains3.

Claims for exemption are made to HMRC from whose decision an appeal lies to the tax tribunals, see Division A5.64.

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