HC Deb 06 April 1984 vol 57 c697W
Mr. Faulds

asked the Under-Secretary of State answering in respect of the Arts whether he will specify the objects and property accepted in satisfaction of estate duty or capital transfer tax during the financial year ended 31 March; and if, in listing them, he will specify (a) the amount of tax satisfied in each case, (b) whether any offer of objects accepted carried conditions as to destination and (c) the total of tax thus satisfied during the financial year in question.

Mr. Waldegrave

The information requested is as follows:

1983–84 Financial Year
items Tax satisfied £
*Two paintings by Antonio Joli 45,625.00
*Papers of Georges Constantinesco 6,000.00
*Chattels at Clandon House 14,400.36
Rembrandt drawing 7,335.00
*MacTaggart papers 14,840.00
Four portraits by Allan Ramsey 9,040.00
Painting by Francis Wheatley 110,69000
*17 paintings by Sir Winston Churchill 82,564.00
*Needlework casket 2,056.25
*Two paintings by Canaletto 312,098.00
*Two paintings by Joseph Wright of Derby and one by Michele Marieschi 72,275.00
*Painting by Sir Joshua Reynolds 138,423.00
Total 815,346.61
*This offer carried a condition regarding its destination which was honoured.

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