Contact the Department

  • Ruth Cornett

    Name:Ruth Cornett

    Position:Director, Heritage & Taxation Advisory Service

    rcornett@christies.com
  • Luisa Romanelli CTA

    Associate Director, Heritage & Taxation Advisory Service

    BIOGRAPHY

    Luisa joined Christie’s in 2012 after obtaining a BA in Italian and History of Art from the University of Reading and holding positions at The Royal Collection Trust and The National Gallery. She was appointed Associate Director in 2021 and recently qualified as a Chartered Tax Advisor (CTA), specialising in the Taxation of Individuals and Inheritance Tax, Trusts and Estates. Luisa has worked on a number of Offers in Lieu and Conditional Exemption claims for UK Estates, across multiple artistic specialities. She also provides a range of clients with advice on the tax issues surrounding the acquisition, disposal and inheritance of works of art.

    Ruth Cornett CTA TEP

    Name:Luisa Romanelli CTA

    Position:Associate Director, Heritage & Taxation Advisory Service

    lromanelli@christies.com