According to British law, inherited property is taxed at 40% (except the first £325 thousand, which are not taxed). The heirs of the family castles are often unable to pay such amounts, therefore, forced to pass things of comparable value to the state.

So, what happened with the castle heirs-Ховард in North Yorkshire. Instead of a tax of £4,718 million ($6 million) they gave the people of Britain "Portrait of Frederick, 5th-го Earl of Carlisle" painted by Joshua Reynolds. This universally recognized masterpiece was written in 1769. While Joshua Reynolds was at the height of his career and led the Royal Academy of arts. Frederick Howard, 5th-й Earl of Carlisle, known as the patron of the arts and collector in Britain of the eighteenth century. In the portrait he is depicted 20-летним.

the Official recipient of the Reynolds portrait was the gallery "Tate Britain" (not the one with modern art, and the Tate gallery, founded in 1897, Henry Tate). But although the Museum of London now has the right to take the portrait to the exhibition, its main building on-прежнему will remain the castle-Ховард.

Donated to the state in payment of taxes masterpieces, for the most part, do not leave the castles for which they were intended. The owners undertake to provide access to the public. Such agreements have been signed with at least 15 castles across the UK. In total, according to Arts Council England over the last 10 years in payment of inheritance tax to the state moved cultural values of £250 million.

the Material was prepared by Maria Onuchina, AI

Sources: artnet.com, artscouncil.org.uk, artinvestment.ru