Arts Council England has received notifications of sale for the following items which have previously been exempted from capital taxation. Please note that the price given is intended as a rough guide only, and does not constitute an offer to sell at this price. The practice of the auction houses is usually to pitch this at their high auction estimate or, sometimes, even higher.


1) L.S. LOWRY (1887-1976)
BEACH SCENE, LYTHAM ST ANNES                                             
Oil on canvas
60.5 x 45 cm; 23 ¾ x 17 ¾ in
Signed and dated lower right
Painted in 1943

London, The Lefevre Gallery, (Alex Reid & Lefevre Ltd.), Paintings by L.S. Lowry, February - March, 1945. Cat. no.15 (not illustrated).

The Artist
AJ McNeil Reid
Thence by descent



the lapis lazuli, Italian, late 16th or 17th Century, the mounts attributed to Francois Remond or Pierre-Philippe Thomire, circa 1792
18 in. high

The Lapis Tazza:
Almost certainly:Randon de Boisset, sold in Paris, 27 February 1777, lot 468 (1822 livres to the marchand Langlier)
The Boileau sale, sold in Paris, 1782, lot 209 (2192 livres)
The Le Brun sale, sold in Paris, 11 April 1791, lot 404 (repurchased by Le Brun for 2,200 livres).

The Lapis Tazza and its mounts:
Almost certainly acquired in Russia, by Alexander Douglas-Hamilton, Marquis of Douglas and later 10th Duke of Hamilton (d.1852) when Ambassador in St Petersburg, circa 1807, and certainly at Hamilton Palace by 1825.
Thence by descent to William, 12th Duke of Hamilton (d. 1895), Hamilton Palace, Lanarkshire, sold Christie's London, 17 June - 20 July 1882, lot 1430 (£320 50s) to
Christopher Beckett Denison; sold Christie's London, 6 June 1885, lot 778 (£192 18s 9) to
William, 5th Earl of Carysfort, and thence by descent.

Sale: Christie's King Street, European Sculpture and Works of Art, 2nd December 2014

Value: £1,000,000

3. Bernardo Bellotto (Venice 1721-1780 Warsaw)
The Fortress of Konigstein, from the North and The Fortress of Konigstein, from the South, circa 1757
oil on canvas
132.1 x 236.2cm each
a pair

Guide price: £20,500,000 

For further details please contact:

Anastasia Tennant
Acquisitions, Exports, Loans and Collections Unit 
Arts Council England
21 Bloomsbury Street
London WC1B 3HF
Direct Line: 020 7268 9553