Art law issues in international estate planning—from the UK lens

This article examines the complexities of managing art within estate administration. It emphasises art’s unique nature, requiring specialised handling due to its cultural significance and potential legal and reputational implications. The article discusses international estate planning principles including the relevance of tax treaties and private international law, UK inheritance tax considerations, and the appointment of specialist executors. It covers relevant UK tax exemptions and reliefs, such as Acceptance in Lieu. The article explores how thorough due diligence and proactive collection management can mitigate disputes and tax exposure and highlights how meticulous planning can preserve artwork’s value across generations.