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HERITAGE & TAXATION ADVISORY SERVICES, LONDON

Susan Johnson photo Ruth Cornett
Director, Heritage & Taxation Advisory Service

Prior to joining Christie’s, Ruth Cornett worked as a tax advisor in a number of professional firms in the City and the West End of London. After training as an art historian and working as a curator in the V&A, Ruth changed careers in 1992, studying law and qualifying as a Chartered Tax Advisor in 1998.

Ruth has advised a broad spectrum of clients on a range of tax matters with a particular emphasis on capital gains tax, inheritance tax and income tax. To consolidate her expertise in these areas, Ruth qualified as a Trust and Estate Practitioner (TEP) in 2008. Ruth also serves as an Observer on the Historic Houses Association (HHA) Tax and Political Committee.


Andy Grainger photo Andy Grainger
Associate Director, Heritage & Taxation Advisory Service

Andy joined Christie’s Heritage & Taxation in October 2012. He was no stranger to the work, however, having arrived after a long career in the Capital Taxes Office which culminated in an eleven year stint in the Heritage Team. There he worked not only with Christie’s but also with many agents, solicitors and owners regarding conditionally exempt works of art, buildings and landscapes across the UK.

Andy graduated as an historian and conducted a parallel career in the Territorial Army during the Cold War whilst he worked at the CTO. The world of Heritage taxation is, mostly, a collaborative one between HMRC, owners and their advisers and Andy is enjoying the opportunity of continuing his work in the field ‘from the other side of the hill’.