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Formerly senior adviser, Acquisitions, Exports, Loans and Collections, Acceptance in Lieu Scheme, Arts Council England.
In 1995, as part of the acceptance in lieu scheme, The Human Condition was allocated to Norwich Castle.
* Last year, JG Ballard's archive was saved through the Acceptance in Lieu scheme, in exchange for settling death duties, in this case £350,000 in tax.
Culture Minister Ed Vaizey said: "The Acceptance in Lieu scheme has seen literally thousands of treasures enter our national collections since its inception.
" The Acceptance In Lieu Scheme allows people to pay their inheritance tax bill by transferring important cultural, scientific or historic objects to the nation.
The nearest the UK has to these schemes is the Acceptance in Lieu scheme where public collections can acquire works in settlement of inheritance tax.
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This is the acceptance-in-lieu scheme, which gives tax relief on the deceased's estate.
I would like to see the principles of the acceptance-in-lieu scheme extended to allow living donors to have a similar tax benefit through income tax and capital gains tax relief, during their lifetime.
The 40 paintings and drawings were offered to the nation after Freud's death in 2011, representing the largest ever single agreement under the acceptance in lieu (AIL) scheme.
The painting has been on loan to the Ashmolean, in Oxford, since 2012 and has been allocated to the museum by Arts Council England under the Acceptance in Lieu of Inheritance scheme.
1. Micro-management in lieu of strategy.
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