The Minister also announced the allocation of nine objects previously accepted in lieu. They have been allocated to public museums, galleries and archives in London, Birmingham, Cambridge, Leicester and Leeds.
Baroness Blackstone said:
"The Government's AIL Scheme is a great success. The works we are accepting in lieu of tax today will soon go on display to the public, in some cases for the first time. They will enrich our cultural heritage while helping their former owners to settle their tax affairs to the benefit of all."
The Arts Minister's decisions follow recommendations made by Resource that the items are sufficiently pre-eminent to be accepted by the nation and that they are correctly valued.
Matthew Evans, Resource Chairman, said:
"The AIL Scheme continues to benefit museums, galleries, historic houses and archives throughout the country and I am pleased to see items accepted in lieu being allocated to regional collections throughout the UK as well as to three great national museums."
The objects that have been accepted are:
- Van Dyck (1599-1641): Portrait of Sir William Killigrew, which satisfies £250,000 worth of tax;
- A collection of 20th century art which satisfies £654,745 worth of tax;
- Two Dutch flower paintings which satisfy £630,000 worth of tax;
- A collection of mixed chattels from Bradley Manor, Devon, which satisfy £187,991 worth of tax;
- A 17th century gold chocolate cup and cover, which satisfies £245,000 worth of tax
- A painting by Pierre Bonnard entitled Le repas, which satisfies £222,200 worth of tax;
- An important collection of 17th and 18th century clothes and textiles, which satisfy £217,876 worth of tax;
- A painting by Arthur Devis (1711-1787) entitled The Rev. Streynsham Master and his Wife, which satisfies £210,000 worth of tax;
- A painting by Stanley Spencer (1891-1959) entitled View from Cookham Bridge, which satisfies £133,000 worth of tax.
- A pair of group portraits by Johnann Zoffany R.A (c 1733-1810); which satisfies tax in full.
Notes to Editors
1. Images of some of the items above can be obtained free of charge via our site on Picselec,t the Press Association's publicity image service. Please go to the Department for Culture, Media and Sport folder situated within the Arts section of Picselect either at
http://www.papicselect.com/ or through PA bulletin board.
Today also sees the launch of the Resource Acceptance in Lieu Scheme report for 2000/02. The report is available on the Resource website at:
http://www.resource.gov.uk/action/ail/00ail.asp 2. Details of the items accepted in lieu of inheritance tax are:
- A pair of group portraits by Johnann Zoffany R.A (c 1733-1810). These exceptional conversation pieces, The Bute Children, by the acknowledged master of the genre, Johnann Zoffany, were painted in 1763 for John Stuart, 3rd Earl of Bute, in the year which he resigned as Prime Minister. The portraits are unique in that they are the only recorded pair of portraits of children by the artist.
- Portrait of Sir William Killigrew by Sir Anthony van Dyck (1599-1641). This portrait of 17th century Royalist, Sir William Killigrew is a half length oil on canvas portrait measuring 41" by 32.5" and was painted in 1638. During this year, van Dyck painted no less than five other works for the Killigrew family, who were key Royalist figures during the reign of Charles I. The portrait has been allocated to the Tate Gallery.
- A collection of 20th century art. This offer consists of a substantial collection of works by John Piper (1903-1992), a sculpture by Alexander Calder (1898-1976) and a painting by Jean Hélion (1904-1987). Piper was a leading avant-garde artist. During the late 1930's he knew and admired the American sculptor Alexander Calder and the French painter Jean Hélion. After World War II he moved away from modernism to become a leading member of the New Romantic school.
- The Calder sculpture, Standing Mobile, 1936, Hélion painting, Composition Abstraite and one painting by Piper, Construction, 1934, have been allocated to the Tate Gallery. Three other groups of Piper material have been allocated to local institutions to which they are closely related: the Robinson College drawings to the Fitzwilliam Museum, 69 Stowe drawings to the Buckingham Museum and the Chichester Cathedral drawings to the Pallant House Gallery, Chichester.
- Two Dutch flower paintings. One painting is by Roelandt Savery (1576-1639), entitled A still life of irises, a tulip, roses, violets and other flowers, in a roemer with a dragonfly, a lizard and a frog on a ledge. The second is by Balthasar van der Ast (c1593-1656) and is entitled A Still life of an iris, a lily, a carnation, tulips, roses and other flowers in a pewter jug, with shells, a grasshopper and petals nearby on a ledge, a spider and butterfly resting on blooms, and a bee above.
- A collection of mixed chattels from Bradley Manor, Devon. These chattels consist of furniture (ranging from the 16th to early 20th century), silver and glass. There is also a collection of English paintings and watercolours including works by Pre-Raphaelite artists, the most important of which is a rediscovered portrait by Arthur Hughes (1832-1915) known as Portrait of Mrs Thomas Woolner. All the accepted items are from Bradley Manor, which was given to the National Trust in 1938. The accepted items have been allocated to the National Trust for display at Bradley Manor.
- A gold chocolate cup and cover. This is only one of a handful of English gold objects that survives from the second half of the 17th century. The cup was made in London by Ralphe Leake in about 1685 and is chased with chinoiserie decoration. It measures 4½ inches high and weighs 13¾ ozs. The cup was found many years ago in the octagon pond at Knowsley Hall, near Liverpool.
- A painting by Pierre Bonnard entitled Le repas. This painting has been allocated to the Fitzwilliam Museum, Cambridge. Bonnard is considered one of the leading French painters of his generation. His work is stylistically divided around 1900 when the Nabis School, of which he was a leading member, had begun to drift apart and he turned to a quieter "intimiste" approach, characterised by greater colour and a freer style.
- An important collection of 17th and 18th century clothes and textiles. This collection is highly unusual in that it has preserved not only the high fashion items of the period but also the more quotidian clothes associated with country gentry. Other collections reflect the fashion of the aristocracy and monarchy, whereas this collection is as much about social history as fashion. Of further interest is that it comes from one family.
- A painting by Arthur Devis (1711-1787) entitled The Rev. Streynsham Master and his Wife. Devis was born in Preston, Lancashire and is considered to have perfected the small conservation piece, ie. a portrait group in a domestic or landscape setting in which the sitters are engaged in conversation or social activity. Devis established a fashionable practice in London and his clients were mostly made up of merchants and country squires.
- A painting by Stanley Spencer (1891-1959) entitled View from Cookham Bridge. Cookham, Berkshire was Spencer's home village and featured in many of his paintings. The setting of this painting is only three hundred yards from the Stanley Spencer Gallery, and has changed very little since Spencer's time.
3. Details of items that have been accepted previously and have now been allocated are as follows:
- The National Gallery have been allocated a painting by Pierre Subleyras (1699-1749) entitled Diana and Endymion. For further details please see DCMS news release 24/02 of 19 February 2002.
- The Birmingham Museum and Art Gallery have been allocated a painting by John Constable (1776-1837) known as Harwich Lighthouse. For further details please see DCMS news release 24/02 of 19 February 2002.
- Churchill Archives Centre, Churchill College, Cambridge has been allocated an the political and personal papers of Leo Amery (1873-1955) and Julian Amery (1919-1996). For further details please see DCMS news release 280/01 of 26 October 2001.
- The Victoria and Albert Museum has been allocated a Norwegian medieval ivory crozier head. For further details please refer to DCMS news release 280/01 dated 26 October 2001.
- The Record Office for Leicestershire, Leicester and Rutland has been allocated the Hazelrigg Archive. For further information please refer to DCMS news release 151/01 dated 2 May 2001.
- The Victoria and Albert Museum has been allocated two small wax statues by Giambologna (1529-1608). For further details please see DCMS news release 280/01 of 26 October 2001.
- The Henry Moore Foundation has been allocated a stringed sculpture of 1939, Bird Basket by Henry Moore. For further information please see DCMS news release 280/01
- The Ashmolean Museum has been allocated The Grand Procession of the Order of the Garter by Sir Anthony van Dyck. For further details please refer to DCMS news release 280/01.
- The Tate Gallery have been allocated The Fisherman's Farewell by Christopher Wood for an initial period of five years. For further details please refer to DCMS news release 280/01
4. Acceptance in Lieu (AIL)
- The provisions for the AIL procedure are contained in the National Heritage Act 1980, the Inheritance Tax Act 1984 and supplementary Finance Acts. Among other things, the provisions empower the Commissioners of Inland Revenue to accept certain property in whole or part satisfaction of inheritance tax (and its predecessors, estate duty and capital transfer tax) and any interest thereon.
- In practice, qualifying property typically falls into the following categories: land; buildings; works of art including pictures; books; prints; archives; manuscripts; furniture; craft objects; historic objects; scientific objects; technological objects; and other such items. Objects may be accepted if the Secretary of State agrees to their pre-eminence in terms of national, scientific, historic or artistic interest as well as their valuation and condition. Objects may also be accepted where they are associated with a particular building and where the Secretary of State believes it desirable for the object to remain associated with the building or acceptance may be agreed where objects have a significant association with a particular place. The Secretary of State has the power to direct where accepted property is placed and this includes provision to decide whether property may continue to be kept in a place with which it has a significant association. (This latter power enables the Secretary of State to decide if accepted items may be publicly displayed in situ.) The public has access to all items accepted under the procedure - chattels go to public collections and land, building and in situ offers must allow public access.
- Under the arrangements announced in the Spring Budget 1998, no acceptances in lieu require expenditure by the Department. Instead, the Revenue will accept items in lieu of taxes without seeking reimbursement from the Secretary of State.
The Revenue's Capital Taxes Office (CTO) refers competent offers of putatively "pre-eminent" or "associated" objects to the AIL Panel of Resource: The Council for Museums, Archives and Libraries. The AIL Panel, having taken into account the views of independent experts, advises the Secretary of State on whether property offered is suitable for acceptance in lieu by the Commissioners of Inland Revenue, in terms of its pre-eminence, condition and valuation as well as any condition in the offer as to allocation. Resource also advises the Secretary of State on questions of the allocation (both temporary and permanent) of such property. Where land or buildings are offered, the CTO refers direct to DCMS who consult advisers such as the Countryside Commission, the Forestry Authority and English Heritage. The Historical Manuscripts Commission advises the Secretary of State on the permanent allocation of records, archives and manuscripts.
