The acceptance of items of national heritage in lieu of inheritance tax continues to provide public collections in Britain with new material

A Tanguy for the Tate, important furniture for the V&A


National Heritage Minister, Lord Inglewood recently announced the public acquisition of several works under this scheme.

Paris Bordone’s “Return from the Flight to Egypt”, accepted in lieu for £430,794 has been allocated to the National Gallery of Scotland; George Stubbs’s “A lemon and white spaniel by a tree in a landscape” in lieu of £840,000 has been allocated to the Usher Art Gallery, Lincoln, and Luca Cambiaso’s “Christ brought before Pontius Pilate” accepted for £70,000 tax has yet to be allocated.

The Tate Gallery, London is to receive Yves Tanguy’s “La Journée bleue” accepted in lieu of £280,000 from the estate of the late Mrs Cynthia E. Fraser.

It is also likely that a collection of six works of art including paintings by Dubuffet, Hodgkin and Caulfield, and a sculpture by Brancusi, accepted in lieu of £4,336,500 with a wish that the items be displayed at the Tate, will find their way to the London venue.

The Victoria and Albert’s collection has been enriched by the addition of three items of eighteenth-century French furniture—a Boulle commode attributed to Noel Gérard, a Louis XIV bureau attributed to André-Charles Boulle and a Louis XV chiffonnière by Roger Vandercruse Lacroix—accepted in lieu of £2,170,000 tax.

A home still has to be chosen for twenty-four pieces of German stoneware accepted in lieu of £175,000 tax on behalf of the Trustees of the Luton Hoo Foundation.

This collection, which has been together for over one hundred years, incorporates a Böttger teapot and cover with silver-gilt mounts and several pieces of highly decorated Kreussen stoneware including an elaborately moulded and enamelled tankard from 1667.

Also awaiting allocation are three Aboriginal bark paintings by Peter Balmeneekil, Oscar Gomredgu and Caroso, and a collection of prints including works by Picasso, Sam Francis, Victor Pasmore and Georges Rouault, accepted in lieu of £12,201. Two archives relating to important land-owning families have also been retained for the nation.