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."

Voices
On the last day of campaigning before the polling booths open, the SNP leader has written to voters in a final attempt to convince them to vote for independence
voicesIs a huge gamble on oil keeping the First Minister up at night?
Life and Style
techApple has just launched its latest mobile operating software – so what should you do first?
Arts and Entertainment
The former Doctor Who actor is to play a vicar is search of a wife
film

Matt Smith is set to join cast of Jane Austen classic - with a twist

Arts and Entertainment
Rosalind Buckland, the inspiration for Cider with Rosie died this week
booksBut what is it like to be the person who inspires a classic work of art?
PROMOTED VIDEO
Have you tried new the Independent Digital Edition apps?
News
ebooksAn unforgettable anthology of contemporary reportage
Arts and Entertainment
tv

News
A male driver reverses his Vauxhall Astra from a tow truck
newsThe 'extremely dangerous' attempt to avoid being impounded has been heavily criticised
Arts and Entertainment
Lionel Messi in action for Barcelona
filmWhat makes the little man tick?
Arts and Entertainment
tvReview: An undercooked end (spoiler alert)
News
i100
Arts and Entertainment
Pharrell dismissed the controversy surrounding
musicThe singer said 'the last thing I want to do is degrade'
Sport
Cesc Fabregas celebrates his first Chelsea goal
footballChelsea vs Schalke match report
Arts and Entertainment
Toby Jones (left) and Mackenzie Crook in BBC4’s new comedy The Detectorists
tvMackenzie Crook's 'Detectorists' makes hobby look 'dysfunctional'
Life and Style
fashion

Olympic diver has made his modelling debut for Adidas

News
i100
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

Science Teacher

£100 - £130 per day: Randstad Education Cardiff: Are you a qualified secondary...

Foundation Phase teacher vacancy - Roath, Cardiff

£100 - £105 per day + Travel Scheme plus free professional training: Randstad ...

Science Teacher

£100 - £125 per day: Randstad Education Cardiff: Are you a qualified secondary...

Science Teacher

£100 - £125 per day: Randstad Education Cardiff: Science Teacher - NewportKey ...

Day In a Page

Mystery of the Ground Zero wedding photo

A shot in the dark

Mystery of the wedding photo from Ground Zero
His life, the universe and everything

His life, the universe and everything

New biography sheds light on comic genius of Douglas Adams
Save us from small screen superheroes

Save us from small screen superheroes

Shows like Agents of S.H.I.E.L.D are little more than marketing tools
Reach for the skies

Reach for the skies

From pools to football pitches, rooftop living is looking up
These are the 12 best hotel spas in the UK

12 best hotel spas in the UK

Some hotels go all out on facilities; others stand out for the sheer quality of treatments
These Iranian-controlled Shia militias used to specialise in killing American soldiers. Now they are fighting Isis, backed up by US airstrikes

Widespread fear of Isis is producing strange bedfellows

Iranian-controlled Shia militias that used to kill American soldiers are now fighting Isis, helped by US airstrikes
Topshop goes part Athena poster, part last spring Prada

Topshop goes part Athena poster, part last spring Prada

Shoppers don't come to Topshop for the unique
How to make a Lego masterpiece

How to make a Lego masterpiece

Toy breaks out of the nursery and heads for the gallery
Meet the ‘Endies’ – city dwellers who are too poor to have fun

Meet the ‘Endies’ – city dwellers who are too poor to have fun

Urbanites are cursed with an acronym pointing to Employed but No Disposable Income or Savings
Paisley’s decision to make peace with IRA enemies might remind the Arabs of Sadat

Ian Paisley’s decision to make peace with his IRA enemies

His Save Ulster from Sodomy campaign would surely have been supported by many a Sunni imam
'She was a singer, a superstar, an addict, but to me, her mother, she is simply Amy'

'She was a singer, a superstar, an addict, but to me, her mother, she is simply Amy'

Exclusive extract from Janis Winehouse's poignant new memoir
Is this the role to win Cumberbatch an Oscar?

Is this the role to win Cumberbatch an Oscar?

The Imitation Game, film review
England and Roy Hodgson take a joint step towards redemption in Basel

England and Hodgson take a joint step towards redemption

Welbeck double puts England on the road to Euro 2016
Relatives fight over Vivian Maier’s rare photos

Relatives fight over Vivian Maier’s rare photos

Pictures removed from public view as courts decide ownership
‘Fashion has to be fun. It’s a big business, not a cure for cancer’

‘Fashion has to be fun. It’s a big business, not a cure for cancer’

Donatella Versace at New York Fashion Week