blog.charlesrussellspeechlys.com/post/102gzp6/averting-an-inheritance-tax-black-hole-the-acceptance-in-lieu-scheme-saves-profe
collyerbristow.com/shorter-reads/gifting-arts-cgs-ail/
See also:
collyerbristow.com/longer-reads/how-stephen-hawkings-estate-used-his-papers-and-office-contents-to-settle-millions-in-tax/