Surely it is misleading to say that these items have been “donated to the nation” (Tolkien and CS Lewis manuscripts among treasures made available to public in 2023, 19 December). If £52m worth of items have been accepted by the nation in lieu of tax, haven’t we, the taxpayers, bought them?
John Thorn
Radcliffe-on-Trent, Nottinghamshire
• We have assiduously conserved the handmade cards and milk teeth of our now grown-up children. Given the artistic and cultural significance of our collection, we wonder if HMRC would be prepared to accept them in lieu of tax?
Gwyn Fields
Sheffield
