Lowri Beynon

Lowri Beynon is a Junior Researcher in the Tax, Heritage & UK Museums department. She joined Sotheby’s as an Intern in the Restitution department in 2023, before joining the Tax & Heritage team in January 2025.

Lowri works on a wide range of tax and heritage matters, including preparing Conditional Exemption applications, assisting in the process of export licence deferrals by the Reviewing Committee on the Export of Works of Art and Objects of Cultural Interest, assisting with negotiations on chattel leaseback rental negotiations, and preparing applications for Offers in Lieu of Tax.

Lowri has an LLB in Law and an LLM in Art Law from the University of York.