Rembrandt’s Portrait of Catrina Hooghsaet (1657) recently sold privately for £35m—a record price for the artist. Sotheby’s sold the painting, from Penrhyn Castle, north Wales, on behalf of the Douglas-Pennant family. In 2007, the Rijksmuseum in Amsterdam tried to buy the work for £26m, but its owners wanted around £40m. It is believed that the Rijksmuseum tried to acquire the portrait again, but that a private overseas collector was the buyer. The Rembrandt is conditionally exempt from inheritance tax, so is on offer to a UK public collection that can match its price. But even with tax concessions, it is unlikely any museum could consider it.
