The amalgamation cannot occur until outstanding paperwork relating to the MiD's building being used commercially in part is submitted to the Inland Revenue (IR). The original paperwork is missing, but the IR is likely to accept a belated notification.

If it doesn't, the IR will come calling. The amount is in the thousands and David Spence, the director of MiD, said: 'We can't press on until we have an answer.' The merger has also been postponed by the need to harmonise the two museums' staff terms and conditions.

However, Spence said that he is confident that these difficulties will be overcome by the end of the current financial year (April 2006).

On a more positive note, the MiD will be opening a Sainsbury Study Centre in October. The centre will comprise business archives from retail chain Sainsbury's, the MiD and the Port of London Authority.

It will be an open public resource and include objects, papers, photographs and film. It is a ten-year agreement with Sainsbury's to the tune of £1.5m.

Felicity Heywood