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

Four artists who painted in the style of the impressionists

Four artists who painted in the style of the impressionists, but who are less well-known today. The first was Dutch, and the others were American, Scottish & Norwegian.

George Hendrijk Breitner, 1857-1923, was born in Rotterdam. He was a painter who worked en plein air and also a photographer. He studied at the Academy of Art in the Hague and met Vincent van Gogh in 1882. Breitner preferred working class subjects, and he and van Gogh often painted in the poorer districts of Amsterdam. He saw himself as a painter of the people. Through his masterly city scenes he introduced “social realism in art” to the Netherlands.


George Hendrik Breitner, Distribution of Soup, 1882


George Hendrik Breitner, Meisje in witte kimono,1894, oil on canvas, 59 x 57 cm, Rijkmuseum, Amsterdam, Netherlands

George Hendrik Breitner, Building site Amsterdam, c1890

John Henry Twatchtman, 1853-1902, was born in Cincinnati, Ohio, where he began to study painting. Like many American artists of the time he travelled abroad, first to Munich and its Academy of Fine Arts, and then to Paris, where, between 1883 and 1885, he was enrolled in the Académie Julian. He spent the rest of his life in Connecticut, where he painted mainly landscapes of the area, and his farm and garden.


John Henry Twatchtman, The White Bridge, c 1895, oil on canvas, 77 x 77 cm, Institute of Arts, Minneapolis, MN, USA



John Henry Twatchtman, Fishing Boats at Gloucester, 1901, Smithsonian American Art Museum, Washington, DC, USA


John Henry Twatchtman, Landscape, Branchville, c 1888, oil on canvas, 152 x 203 cm, Museum of Art, Columbus, OH, USA

James MacLaughlan Nairn, 1859-1904, was born in Glasgow, where he studied for four years, and was associated for a while with the Glasgow Boys, a group interested in impressionism.
He moved to New Zealand for health reasons, painting there en plein air, and thus introducing the impressionist style of the Glasgow group to the country.


James MacLaughlan Nairn, Winter Morning, Wellington Harbour, c.1900, Te Papa Tongarew Museum, Wellington, New Zealand
…which is very similar to


Claude Monet, Impression, soleil levant, oil on canvas, 48 × 63 cm, Musée Marmottan, Paris, France

James MacLaughlan Nairn, Wellington Harbour, 1894, oil on canvas, Te Papa Tongarew Museum, Wellington, New Zealand


James MacLaughlan Nairn, Evans Bay, Wellington, 1893, oil on canvas, Te Papa Tongarew Museum, Wellington, New Zealand

Frits Thaulow, 1847-1906, was born in Christiania, Norway, and studied at the Academy of Art in Copenhagen and later at the Baden School of Art in Karlsruhe.
In 1892 he moved to France where he spent the rest of his life. He found that the cityscapes of Paris did not suit him, and so chose to paint in Montreuil, Dieppe, Quimper and the Dordogne.
Unusually for artists of the time he received several honours, including the Légion d’Honneur


Frits Thaulow, La Dordogne à Beaulieu, 1903, oil on canvas, Private Collection


Frits Thaulow, Clair de lune à Beaulieu, 1904, oil on canvas, Private Collection


Frits Thaulow, Le Curé, c1900, oil on canvas, 65 x 81 cm, Private Collection

MH, 12 December, 2018, Meeting No 7

Two painters who died young: Maria Bashkirtseff & Frédéric Bazille

Two painters who died young

Marie Bashkirtseff, 1858=1884, who died of tuberculosis at the age of 25, and Frédéric Bazille, 1841-1870, who was killed  at the Battle of Beaune-la-Rolande during the Franco-Prussian War, at the age of 28.


Marie Bashkirtseff, Portrait de l’artiste, 1880, oil on canvas, 92 x 73 cm, Musée des Beaux Arts, Nice, France


Marie Bashkirtseff, Dans l’atelier, 1881, oil on canvas, 188 x 154 cm, State Art Museum, Dnipropetrovsk, Ukraine


Marie Bashkirtseff, Automne, 1883, oil on canvas, Russian State Museum, Moscow, Russia


Marie Bashkirtseff, 1884, Portrait de la belle-soeur de l’artiste, oil on canvas, 92 x 73 cm, Rijksmuseum, Amsterdam, Netherlands


Marie Bashkirtseff, Un Meeting, 1884, oil on canvas, 193 x 177 cm, Musée d’Orsay, Paris, France


Frédéric Bazille, 1866, Autoportrait, oil on canvas, 109 x 72 cm, Art Institute, Chicago, IL, USA


Frédéric Bazille, Réunion de famille, 1867, oil on canvas, 152 x 230 cm, Musée d’Orsay, Paris, France


Frédéric Bazille, La Robe rose, 1864, oil on canvas,147 x 110 cm, Musée d’Orsay, Paris, France


Frédéric Bazille, Portrait de Renoir, 1867, oil on canvas, 62 x 51 cm, Musée Fabre, Montpellier, France


Frédéric Bazille, Le Héron, 1867, oil on canvas, 78 x 98 cm, Musée Fabre, Montpellier, France


Frédéric Bazille, L’Ambulance improvisée, 1865, oil on canvas, 48 x 65 cm, Musée d’Orsay, Paris, France

To complement Le Héron, by Frédéric Bazille

Sisley, Renoir & Bazille were in the same studio on the same day
Sisley & Bazille painted a still life and Renoir painted Bazille.


Alfred Sisley, Le héron aux ailes déployées, 1867, oil on canvas, Musée Fabre, Montpellier, France


Pierre-Auguste Renoir, Frédéric Bazille peignant à son chevalet, 1867, oil on canvas, 105 x 74 cm, Musée Fabre, Montpellier, France

BT, 14 November 2018, Meeting No 5