Tax for art’s sake

Comedian Mark Thomas and the Inland Revenue are unlikely partners in trying to prevent abuses of the UK’s Conditionally Exempt Works of Art scheme…

Few tax laws make it onto a satirical comedy show, so it’s all the more special when one crops up time and time again. The Inland Revenue’s Conditionally Exempt Works of Art scheme has a more public identity than most, thanks to the efforts of Channel 4’s Mark Thomas Comedy Product.

The scheme is designed to allow individuals of moderate wealth who have...

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