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Lucian Freud self-portrait left to nation in lieu of inheritance tax Lucian Freud self-portrait left to nation in lieu of inheritance tax
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An intense and previously unseen self-portrait by Lucian Freud is to go on display at the National Portrait Gallery (NPG) after the artist’s estate left it to the nation in lieu of inheritance tax.An intense and previously unseen self-portrait by Lucian Freud is to go on display at the National Portrait Gallery (NPG) after the artist’s estate left it to the nation in lieu of inheritance tax.
The unfinished oil on canvas, thought to date from the mid-1980s, will settle £559,773 of tax.The unfinished oil on canvas, thought to date from the mid-1980s, will settle £559,773 of tax.
Arts Council England, which administers the acceptance in lieu scheme, said the portrait fragment had only been recently discovered. Arts Council England, which administers the acceptance in lieu scheme, said the portrait fragment had only been discovered recently.
Sarah Howgate, senior curator of the contemporary collections at the NPG and curator of the gallery’s big 2012 Lucian Freud Portraits show, called the work “compelling” and “one of the most intriguing of Freud’s unfinished oil studies”.Sarah Howgate, senior curator of the contemporary collections at the NPG and curator of the gallery’s big 2012 Lucian Freud Portraits show, called the work “compelling” and “one of the most intriguing of Freud’s unfinished oil studies”.
It closely resembles a work that was in the NPG show, Reflection (Self-Portrait) 1985, suggesting it was painted around the same time.It closely resembles a work that was in the NPG show, Reflection (Self-Portrait) 1985, suggesting it was painted around the same time.
Edward Harley, chair of the acceptance in lieu panel, which advises government ministers on what to accept and why, said: “The acceptance in lieu scheme enriches our public collections and we are delighted that Lucian Freud’s estate has made this latest offer. Following the success of the National Portrait Gallery’s Lucian Freud Portraits exhibition in 2012, it is wonderful to see this exceptional self-portrait join its collection.” Edward Harley, the chair of the acceptance in lieu panel, which advises government ministers on what to accept and why, said: “The acceptance in lieu scheme enriches our public collections and we are delighted that Lucian Freud’s estate has made this latest offer. Following the success of the National Portrait Gallery’s Lucian Freud Portraits exhibition in 2012, it is wonderful to see this exceptional self-portrait join its collection.”
Freud’s estate had already left an archive of sketchbooks, drawings and letters, settling £2.9m of tax, which had been allocated to the NPG.Freud’s estate had already left an archive of sketchbooks, drawings and letters, settling £2.9m of tax, which had been allocated to the NPG.
Nicholas Cullinan, director of the NPG, said the gallery was delighted with the new self-portrait. “We look forward to displaying this important painting alongside selections from his sketchbooks and other works, offering visitors a unique insight into the practice of one of the greatest portrait painters.” Nicholas Cullinan, the director of the NPG, said the gallery was delighted with the new self-portrait. “We look forward to displaying this important painting alongside selections from his sketchbooks and other works, offering visitors a unique insight into the practice of one of the greatest portrait painters.”
Freud died in 2011, aged 88. The self-portrait is the latest in a number of objects given by his estate. It was announced in March that Freud’s collection of 40 Frank Auerbach paintings and drawings would be distributed to galleries around the UK. The collection was the biggest offer in the scheme’s history, settling more than £16m of tax.Freud died in 2011, aged 88. The self-portrait is the latest in a number of objects given by his estate. It was announced in March that Freud’s collection of 40 Frank Auerbach paintings and drawings would be distributed to galleries around the UK. The collection was the biggest offer in the scheme’s history, settling more than £16m of tax.
In 2013, a Jean-Baptiste Camille Corot painting called L’Italienne ou La Femme á la Manche Jaune (The Italian Woman or Woman with Yellow Sleeve), which had previously been owned by Edward G Robinson, was accepted along with three bronze statues by Degas. They settled £2.34m in inheritance tax, with the Corot going to the National Gallery and the Degas sculptures going to the Courtauld.In 2013, a Jean-Baptiste Camille Corot painting called L’Italienne ou La Femme á la Manche Jaune (The Italian Woman or Woman with Yellow Sleeve), which had previously been owned by Edward G Robinson, was accepted along with three bronze statues by Degas. They settled £2.34m in inheritance tax, with the Corot going to the National Gallery and the Degas sculptures going to the Courtauld.
The acceptance in lieu scheme was created in 1910 to allow people to give important cultural objects and works of art to the nation to offset or settle inheritance tax bills.The acceptance in lieu scheme was created in 1910 to allow people to give important cultural objects and works of art to the nation to offset or settle inheritance tax bills.
The arts minister Ed Vaizey said: “It’s fantastic that this rare unfinished self-portrait will be joining Lucian Freud’s extensive collection of drawings and letters at the National Portrait Gallery. Thanks to the acceptance in lieu scheme, these fascinating pieces will now be enjoyed by the public for years to come.”The arts minister Ed Vaizey said: “It’s fantastic that this rare unfinished self-portrait will be joining Lucian Freud’s extensive collection of drawings and letters at the National Portrait Gallery. Thanks to the acceptance in lieu scheme, these fascinating pieces will now be enjoyed by the public for years to come.”
The self-portrait will go on public view as part of a small Freud display at the gallery from 11 June.The self-portrait will go on public view as part of a small Freud display at the gallery from 11 June.