Clarissa Levi

Clarissa is a highly experienced art lawyer and heritage practitioner. She has spent much of her career working in the commercial art world, advising on tax planning and cultural heritage. Her expertise includes estate planning with art and heritage objects, philanthropy and accessing tax incentives for heritage property. She advises on all aspects of the ownership of art, including acquisitions and disposals, as well as advising on the UK’s export controls for cultural objects. Clarissa advises museums and institutions, buyers, sellers, collectors, industry professionals and the heritage sector.

Clarissa worked at Sotheby’s for over a decade, where she was a Senior Director in Tax & Heritage, before joining BHL Art Group, where she was heritage director.

• Advising on offers in lieu of tax under the Acceptance in Lieu Scheme of archives, fine art, historic jewels and objects of cultural importance.
• Advising on the Cultural Gifts Scheme in relation to gifts of important works of art and collections.
• Bringing claims for conditional exemption from Inheritance Tax for art collections.
• Advising owners and working with national museums on tax-free private treaty sales of art and cultural objects.
• Advising on the UK’s export controls for cultural goods.

• Art & Museum Magazine, Autumn 2023, Updating your home and its art? Beware harming its heritage, co-authored with Richard Harwood KC
• The Telegraph, 11 August 2023, How family heirlooms can reduce your inheritance tax bill
• Recent podcasts with 39 Essex Chambers: Art and Heritage Law: Contested Heritage | Podcast on Spotify

Among other professional bodies, Clarissa is a member of The Society of Trust and Estate Practitioners (STEP), Professional Advisors to the International Art Market (PAIAM), Art Lawyers Association (ALA) and the Heritage Advisory Board (formerly the Heritage Group of Professional Advisers).

Clarissa is heritage consultant to Arts Council England.