Contact the Department
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Ruth Cornett CTA TEP
Director, Heritage & Taxation Advisory Service
BIOGRAPHY
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.
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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.
Name:Luisa Romanelli CTA
Position:Associate Director, Heritage & Taxation Advisory Service
lromanelli@christies.com