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Readers' forum : Man of letters

19 June 2018
Issue: 4652 / Categories: Forum & Feedback

Tax liability concerning the sale to a library of a published author’s archive of papers.

My client is an established author publisher literary critic historian poet and editor who in 2017-18 sold his archive to a library. The archive included:

  • typescripts and publisher proofs of books written by the client;
  • notebooks including drafted works that have and have not been published;
  • manuscripts of books that have not been printed;
  • correspondence with the client’s mother covering a considerable period of time;
  • ephemera of various kinds relating to the client’s career as a writer including reading materials posters invitations; and
  • personal correspondence relating to the client’s work.

Most of the above material was self-generated by my client augmented by correspondence from family friends editors and acquaintances. The library acquired the archive because...

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