Acceptance in Lieu Annual Report 2007
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94801 Cover 4/7/07 17:29 Page 1 Acceptance in The Museums, Libraries and Archives Council (MLA) Museums, Libraries and Archives Council Lieu is the lead strategic agency for museums, libraries Victoria House Report and archives. We are part of the wider MLA Partnership, Southampton Row working with the nine regional agencies to improve London 2006/07 people’s lives by building knowledge, supporting WC1B 4EA learning, inspiring creativity and celebrating identity. Tel: 020 7273 1444 The partnership acts collectively for the benefit of the Fax: 020 7273 1404 Acceptance in Lieu sector and the public, leading the transformation of Email: [email protected] museums, libraries and archives for the future. © MLA 2007 Report 2006/07 Current news, developments and information are Registered Charity No: 1079666 ISBN 978-1-905867-21-9 available to view or download from: Designed by Satpaul Bhamra Printed by Spellman Walker www.mla.gov.uk Copies of this publication can be The Partnership acts provided in alternative formats. collectively for the benefit Please contact: of the sector and the public, [email protected] leading the transformation of museums, libraries and archives for the future. MLA 94801 Cover 4/7/07 17:29 Page 2 94801 4/7/07 12:39 Page 1 Contents Preface 3 1 Introduction 5 In situ Offers 7 Extension of the AIL Scheme 8 Operation of the Scheme 9 Criticisms of the Scheme 9 Panel Membership 9 Acknowledgments 10 2 AIL Cases 2006/07 1 Paintings at Port Eliot, Cornwall 11 2 Lake Windermere Boats 17 3 Carlo Portelli: The Charity of St Nicholas of Bari 21 4 Seat Furniture at Corsham Court 23 5 Charles II Gold Beaker 27 6 Evelyn de Morgan: The Valley of Shadows 29 7 Archive of the Earls of Erne 31 8 The Harcourt Papers 33 9 Five portraits by Thomas Gainsborough 36 10 Francesco Guardi: Isola di San Giorgio in Alga 39 11 Collection of Islamic Coins 41 12 Paul de Lamerie: Silver Plateau 43 13 Wolfgang Amadeus Mozart: Early Printed Scores 45 14 Collection of 20th century paintings, prints and posters 47 15 Armour, Swords and Medieval Silver 51 16 Archive of the Henley Family 54 17 Archive of Leslie Durbin 55 18 Two Medieval Manuscripts on Hawking and Hunting 57 19 Two Medieval Liturgical Manuscripts 59 20 Photographic Archive of Fay Godwin 62 21 Four British 18th and 19th century Paintings 64 22 Giovanni Paolo Panini: The Lottery in the Piazza di Montecitorio 68 23 Sir Richard and Lady Burton Letters 70 Cover 24 William Nicholson: Begonias 72 27: Richard 25 Edgar Degas: Bronze Sculpture 74 Parkes Bonington: St Florent le Vieil 76 La Ferté 26 JMW Turner Watercolour: © The National 27 Richard Parkes Bonington: La Ferté 78 Gallery 28 Paintings by Francis Bacon and RB Kitaj 80 94801 4/7/07 12:39 Page 2 2 29 The Manchester Tiara 84 30 Rembrandt and Goya: Copper Plate, Prints and Drawing 86 31 Ceri Richards: The Force that through the Green Fuse: The Source 92 32 Ninth century Silver Penannular Brooch 94 Appendices 1 List of objects, allocations and tax values for 2006/07 96 2 Members of the AIL Panel 98 3 Expert Advisers 2006/07 99 4 Allocation of items reported in 2005/06 101 5 The Process of Making an Offer 102 94801 4/7/07 12:39 Page 3 Preface The Acceptance in Lieu (AIL) scheme has become one of the most 3 important ways of enriching the UK’s public collections and archives. This report documents another successful year in which it has secured some quite remarkable cultural items for the nation, ranging from Old Master paintings through historic personal papers to a collection of boats. How to fund the development of our collections has become the subject of an increasingly intense debate. The background is well known – that most public museums lack sufficient funding to pursue active acquisition strategies. There is no reason to hope that government can invest more in this area at a time of constraints on spending. In his introduction to this report Jonathan Scott, Chairman of the AIL Panel, argues for the extension of the AIL Scheme, which is based on tax relief on death duties, so that donors can take advantage of it during their lifetimes. The Museums, Libraries and Archives Council (MLA), which manages the AIL scheme, agrees and believes an overhaul of the tax framework around philanthropic giving is long overdue. We will work with a broad range of cultural institutions and organisations to present new arguments for the introduction of the kind of incentives which have proved successful in many other countries. We believe the climate is right for this debate and we see growing support for it across the political spectrum. We also see increasing awareness of how the AIL Scheme operates as a highly efficient mechanism for assessing offers and processing acquisitions. Speaking in the House of Commons, the Minister for Culture, David Lammy, recently described the AIL Scheme as, “in almost every way the holy grail of public policy. Absolutely everybody is a winner under the Scheme. Owners of pre-eminent works of art and artefacts have their inheritance tax demands discounted when they offer their works in lieu of cash to settle the bill. The work of art in question is then saved for the nation, with public access guaranteed for ever, and the museum to which it is allocated gains a fine work for its collection at no cost to its ever- stretched budget.” In the last decade the AIL Scheme has acquired collections and items to a value in excess of £250m. Its remarkable success is thanks in no small part to the work of the AIL Panel under Jonathan’s expert chairmanship and the contribution of the experts and advisers who help the Panel arrive at its recommendations. Further credit must go to Gerry McQuillan, who manages the AIL Scheme within MLA, and his team. Both Gerry and Jonathan enjoy enormous respect across the arts and cultural sectors and have turned the AIL Scheme into the success it is today. One of the wonders of the AIL Scheme is the tremendous range of things it has helped to acquire and then place in appropriate museums, 94801 4/7/07 12:39 Page 4 4 galleries, libraries or archives. This report will astonish you with the sheer diversity of cultural items it encompasses. The Scheme is indeed something to celebrate. I encourage you to read this report and enjoy the fascinating information that will, I hope, lead you to visit the museums and archives which have benefited from AIL during the year. Mark Wood Chairman MLA 94801 4/7/07 12:39 Page 5 1 Introduction The Acceptance in Lieu (AIL) Scheme has operated satisfactorily during 5 the year ended March 2007. Thirty-two cases were completed, as a result of which objects with a value of £25.3m were accepted on behalf of the nation and tax of £13.8m was written off. The figures for recent years are as follows: Year to Number Value of objects Tax 31 March of cases accepted settled 2001 23 £24.6m £16.0m 2002 27 £35.1m £26.6m 2003 37 £39.9m £15.8m 2004 23 £21.7m £15.0m 2005 28 £13.0m £8.9m 2006 38 £25.2m £13.2m 2007 32 £25.3m £13.8m The success of the Scheme is not, however, to be judged by bare figures, although the value of objects acquired is many times the combined purchase grants of all our national museums and galleries and is greater than the total annual grants for museum and gallery acquisitions made by the National Heritage Memorial Fund and The Art Fund. The success is demonstrated by the variety of beautiful and historically important objects acquired for the nation by their widespread distribution across the British Isles and by the impact of individual transactions on local regions. Although no single item was as important as the Cimabue or the Titian accepted in previous years, acquisitions in 2006–2007 included attractive paintings by Reynolds and Gainsborough, a magnificent view of Rome by Panini, a rare early work by Francis Bacon, a princely silver plateau by de Lamerie, a massive silver brooch from Viking Ireland, the seat furniture for the Gallery at Corsham Court and a collection of boats on Lake Windermere. Archives acquired include the papers of the Chancellor of the Exchequer, Sir William Harcourt, who introduced Death Duties in 1894 and who was thus, in a sense, the godfather of the Acceptance in Lieu Scheme. These acquisitions have been widely allocated across the United Kingdom to museums and galleries in Belfast, Bristol, Cambridge, Cheltenham, Leeds, Manchester, Plymouth, Southampton, Sudbury, Swansea and Lake Windermere, as well as to national institutions in London and to a number of libraries and record offices. Two cases demonstrate the beneficial impact of the Scheme on local regions. 94801 4/7/07 12:39 Page 6 6 A series of portraits of the family of Lord St Germans from Port Eliot has been accepted in lieu. The paintings are of great local interest because of the influence of the Eliot family in Cornwall over the centuries, but they are also of national art historical importance because Sir Joshua Reynolds was born only a few miles away. The Eliots provided the great artist with some of his early commissions and continued to patronise him throughout his career. The paintings have been accepted in lieu in situ and have been allocated to Plymouth City Museum and Art Gallery which has entered into a loan agreement with the Trustees of the family, thus enabling the portraits to remain at Port Eliot.