I'm not a tax lawyer, but as I understand it the 100% deduction is only for items accepted in lieu of inheritance tax, so not something you'll be rolling forwar

I'm not a tax lawyer, but as I understand it the 100% deduction is only for items accepted in lieu of inheritance tax, so not something you'll be rolling forward. The Cultural Gifts Scheme (which didn't exist at the time of the Sutton Hoo donation) does allow donations to be set against other taxes, but that is only to 30% of the value.