A RARE work by one of Scotland's greatest painters, Sir Henry Raeburn, has been given to the nation in lieu of inheritance tax in a deal worth more than £210,000.
A RARE work by one of Scotland's greatest painters, Sir Henry Raeburn, has been given to the nation in lieu of inheritance tax in a deal worth more than £210,000.
The Scottish National Portrait Gallery in Edinburgh unveiled the new acquisition, Portrait of Lady Montgomery, along with a painting of her father-in-law, Sir James Montgomery, also by Raeburn.
The full-length portrait was allocated to the National Galleries of Scotland through the Acceptance in Lieu of Tax scheme, where large tax bills can be offset by the gift of art to the nation.
The galleries say it is a major work by Raeburn, who lived from 1756 to 1823 and was the leading Scottish portrait painter of the late 18th and early 19th centuries.
Christopher Baker, director of the Scottish National Portrait Gallery, said: "This is a splendid addition to the Scottish National Portrait Gallery's collection.
"Raeburn had a remarkable ability to create an intimate and sensitive portrait within a grand format and here he displays his slick technical skills with great mastery.
"We are very grateful to the Acceptance in Lieu scheme for making it possible for this impressive work to be transferred to public ownership."
Full-length portraits from Raeburn's late career are considered to be rare.
The painting presents a near life-size portrayal of Lady Helen Montgomery, formerly Graham (d.1828), a wealthy Scottish heiress.
The artwork comes from the estate of the Montgomery family and has been owned "by descent from the sitter's family", the galleries said.
Lady Montgomery was the daughter of Thomas Graham of Kinross House, who made, lost and re-made a fortune in India, before inheriting the family estates in Kinross and sitting as MP for Kinross-shire.
She married Sir James Montgomery, who achieved both local and national prominence as, first, an MP and, then, as Lord Advocate, in 1816.
He erected Stobo Castle, now a health resort, between 1805 and 1811.
The painting was probably commissioned to mark Lady Montgomery's then recent marriage in 1816. It presents her in a simple dress that was highly fashionable at the time.
The dress is attached to the gold chain around her neck is a piece of jewellery which is probably a heart-shaped watch key, a possible reference to her new life.
The painting is presented in its original frame, which was made in Edinburgh in the early 19th century.
It was included as a key loan to the 1997 Scottish National Portrait Gallery (SNPG) exhibition which explored and celebrated Raeburn's career.
The portrait of Sir James Montgomery will be the focus of a later display at the gallery.
Managed by the Arts Council England, the acceptance in lieu scheme enables taxpayers to transfer important works of art and other heritage objects into public ownership instead of paying large sums of inheritance tax.
In this way, objects that might otherwise sell for high prices on the open market - and be potentially lost to the nation - remain in the public domain.
The portrait was allocated to the SNPG in the spring of this year.
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