Arts Council England and HMRC administer the Acceptance in Lieu scheme (AIL) and the Cultural Gifts scheme (CGS).  AIL enables those with a liability for inheritance tax or estate duty to pay that liability with heritage property which may consist of works of art, other objects or land and buildings.  The AIL panel of the Arts Council will apply criteria to establish whether the property offered is pre-eminent according to those criteria.  CGS is for living donors to offer such property.  Acceptance under either scheme affords significant tax advantage in comparison to an open market sale.

Each year the panel publishes on line a report of its activities identifying the property accepted and its value.  The images shown here are taken from the 2017 report.  To see more details of the operation of the scheme, of this report and others: enter  “Acceptance in lieu annual reports” in your browser.




CHINCHILLA by Peter Carl Fabergé: one of nine animals accepted under CGS from Nicholas Snowman the son of Kenneth Snowman the leading British expert on Fabergé.   Permanently allocated to the Victoria and Albert Museum.


ORCHIDS by Dame Elizabeth Blackadder: accepted under CGS from Dr Sheila Ross who qualified as a doctor at Glasgow University fifty years ago. Allocated at her request to that university for the Hunterian Museum.


ETRETAT by Claude Monet (pastel): AIL from the estate of Miss Valerie Middleton whose father Royan Middleton of Aberdeen was an early British collector of Monet’s works.   Permanently allocated to the Scottish National Gallery.


WINE GLASSES painted in oils by John Singer Sargent in 1874 at age nineteen years:  AIL from the estate of Sir Philip Sassoon connoisseur and patron of the arts and Sargent’s friend.  Temporarily allocated to the National Gallery.


CASTLE HOWARD ANTIQUITIES (statuary): AIL and allocated to the National Museums Liverpool but remaining at Castle Howard in recognition of the added value of seeing the statues in situ.


EPIDAUROS 11 by Dame Barbara Hepworth: AIL from the estate of Barbara Hepworth and permanently allocated to the Tate at St Ives in situ on the Malakoff terrace.


1932 (profile: Venetian red) oil and pencil work by Ben Nicholson: AIL from the estate of Elisabeth Swan the daughter of Jim Ede, collector and creator of Kettle’s Yard in Cambridge.   Incorporates Barbara Hepworth’s profile.  Permanently allocated to the Scottish National Gallery.


THE OLD CINEMA by L.S.Lowry:   AIL from the estate of Miss Valerie Middleton. Temporarily allocated to the Aberdeen Art Gallery.

NG, Meeting No21, 24 July 2018

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.