Rubens, Millais and Moore keep the taxman happy

A MILLAIS painting, a Rubens masterpiece and a Henry Moore sculpture are among the latest objets d'art to be given to the nation in lieu of inheritance tax.

Chris Smith, the Secretary of State for Culture, said yesterday that Rubens' painting of Teresa of Avila's vision of a Dove will hang in the Fitzwilliam Museum, Cambridge, and the Millais will go to the Tate Gallery. It has not yet been decided where the sculpture will go.

A spokeswoman for the Tate said the gallery has other works by Sir John Everett Millais but that Mariana is a "wonderful" example. "It epitomises the style of Pre-Raphaelites and Millais did it during his most important period in the 1850s."

Millais painted Mariana after reading Tennyson's poem of the same name. The poem was, in turn, based on a character in Shakespeare's Measure for Measure. It was first exhibited at the Royal Academy in 1851 and a verse of Tennyson's poem was inscribed on the reverse of the frame.

A spokeswoman for the Department of Culture said the Government had accepted the painting in lieu of pounds 4.2m of inheritance tax.

"If someone inherits a lot of valuable items and ends up with a very large inheritance tax bill, they can offer items to the nation in lieu of paying that tax," she said. "But it has to be something of pre-eminent importance and must satisfy the Government of its worth.

"Once it has been accepted then galleries and museums have to bid for it and, unless the family has specifically asked for it to be displayed in a certain place, then the Government decides where it will go."

The Rubens painting was accepted in lieu of pounds 420,000 tax and the Henry Moore was valued at pounds 63,000. The Ballad Seller, by the 18th-century painter Henry Walton, with a tax value of pounds 115,000, was also accepted under the scheme.

The Government is also taking an archive that once belonged to Clive of India, and which includes a record of his three Shropshire estates. The huge archive, described as an outstanding history of the country, occupies about 900 boxes and includes 1,000 maps and plans. By giving it to the nation, his family has saved pounds 116,471 inheritance tax.

"I am very pleased that these pre-eminent items have been saved for the nation," Mr Smith said yesterday. "The key element that links the objects together is their outstanding interest and importance to our heritage."

Life and Style
A teenager boy wakes up.
life
Life and Style
Researchers have said it could take only two questions to identify a problem with alcohol
food + drink
Arts and Entertainment
Critics say Kipling showed loathing for India's primitive villagers in The Jungle Book
filmChristopher Walken, Bill Murray, Scarlett Johanssen Idris Elba, Andy Serkis, Benedict Cumberbatch, Cate Blanchett and Christian Bale
Life and Style
Playing to win: for Tanith Carey, pictured with Lily, right, and Clio, even simple games had to have an educational purpose
lifeTanith Carey explains what made her take her foot off the gas
PROMOTED VIDEO
Have you tried new the Independent Digital Edition apps?
News
ebooksAn unforgettable anthology of contemporary reportage
Life and Style
tech
Arts and Entertainment
A still from Duncan Campbell's hour-long film 'It for Others'
Turner Prize 2014
Life and Style
food + drink
News
i100
Arts and Entertainment
Tony Hadley in a scene from ‘Soul Boys Of The Western World’
musicSpandau Ballet are back together - on stage and screen
Arts and Entertainment
From left to right: Ed Stoppard as Brian Epstein, Sheridan Smith as Cilla Black and Elliott Cowan as George Martin in 'Cilla'
tvCilla review: A poignant ending to mini-series
News
i100
Life and Style
Bearing up: Sebastian Flyte with his teddy Aloysius in Brideshead Revisited
lifePhilippa Perry explains why a third of students take a bear to uni
Arts and Entertainment
Sir Alan Sugar appearing in a shot from Apprentice which was used in a Cassette Boy mashup
artsA judge will rule if pieces are funny enough to be classed as parodies
Latest stories from i100
Have you tried new the Independent Digital Edition apps?
Independent Dating
and  

By clicking 'Search' you
are agreeing to our
Terms of Use.

iJobs Job Widget
iJobs General

Primary Teacher Plymouth

£23500 - £40000 per annum: Randstad Education Plymouth: ***KS1 & KS2 Teach...

Primary Teacher Cornwall

£23500 - £40000 per annum: Randstad Education Plymouth: ***KS1 & KS2 Teachers ...

LSA (afterschool club) vacancy in Newport

£40 per day + Travel Scheme : Randstad Education Cardiff: The Job: Our client ...

Trust Accountant - Kent

NEGOTIABLE: Austen Lloyd: TRUST ACCOUNTANT - KENTIf you are a Chartered Accou...

Day In a Page

Isis is an hour from Baghdad, the Iraq army has little chance against it, and air strikes won't help

Isis an hour away from Baghdad -

and with no sign of Iraq army being able to make a successful counter-attack
Turner Prize 2014 is frustratingly timid

Turner Prize 2014 is frustratingly timid

The exhibition nods to rich and potentially brilliant ideas, but steps back
Last chance to see: Half the world’s animals have disappeared over the last 40 years

Last chance to see...

The Earth’s animal wildlife population has halved in 40 years
So here's why teenagers are always grumpy - and it's not what you think

Truth behind teens' grumpiness

Early school hours mess with their biological clocks
Why can no one stop hackers putting celebrities' private photos online?

Hacked photos: the third wave

Why can no one stop hackers putting celebrities' private photos online?
Royal Ballet star dubbed 'Charlize Theron in pointe shoes' takes on Manon

Homegrown ballerina is on the rise

Royal Ballet star Melissa Hamilton is about to tackle the role of Manon
Education, eduction, education? Our growing fascination with what really goes on in school

Education, education, education

TV documentaries filmed in classrooms are now a genre in their own right
It’s reasonable to negotiate with the likes of Isis, so why don’t we do it and save lives?

It’s perfectly reasonable to negotiate with villains like Isis

So why don’t we do it and save some lives?
This man just ran a marathon in under 2 hours 3 minutes. Is a 2-hour race in sight?

Is a sub-2-hour race now within sight?

Dennis Kimetto breaks marathon record
We shall not be moved, say Stratford's single parents fighting eviction

Inside the E15 'occupation'

We shall not be moved, say Stratford single parents
Air strikes alone will fail to stop Isis

Air strikes alone will fail to stop Isis

Talks between all touched by the crisis in Syria and Iraq can achieve as much as the Tornadoes, says Patrick Cockburn
Nadhim Zahawi: From a refugee on welfare to the heart of No 10

Nadhim Zahawi: From a refugee on welfare to the heart of No 10

The Tory MP speaks for the first time about the devastating effect of his father's bankruptcy
Witches: A history of misogyny

Witches: A history of misogyny

The sexist abuse that haunts modern life is nothing new: women have been 'trolled' in art for 500 years
Shona Rhimes interview: Meet the most powerful woman in US television

Meet the most powerful woman in US television

Writer and producer of shows like Grey's Anatomy, Shonda Rhimes now has her own evening of primetime TV – but she’s taking it in her stride
'Before They Pass Away': Endangered communities photographed 'like Kate Moss'

Endangered communities photographed 'like Kate Moss'

Jimmy Nelson travelled the world to photograph 35 threatened tribes in an unashamedly glamorous style