«Most spectators at the hearing seemed to think that counsel for the revenue faced some particularly tough questioning on his contention that the settlement was not covered by the «outright gift» provision in TA 1988, s 660A (6), whereas counsel for the taxpayer had
most difficulty persuading their Lordships that there was no settlement that fell within the legislation at all.
Francis Morris, the Director of Tate Modern, has spoken about the increasing
difficulty to
persuade institutions to send their
most prized works abroad, and managing to get the rarely seen Monogram, 1955 - 59 — an outlandish hybrid of sculpture and painting featuring a stuffed Angora goat — from the Moderna Museet in Stockholm is a sizeable coup.