Taxman opens doors on art

The work will go on display at the Burrell Collection

Hundreds of works of art - normally kept behind closed doors - are to go on display in Glasgow.

A scheme introduced by the UK Government has given the owners of the art inheritance tax exemption on the grounds the work is made accessible to the public.

Owners of the 200 works, which are to go on display at Glasgow's Burrell Collection, have agreed to the move.

They will be displayed alongside the Thinker by Rodan

However, critics believe many owners of art take the tax cut without fulfilling their share of the bargain.

There are almost 60,000 works of art in private collections whose owners do not have to pay inheritance tax.

The pieces are deemed so important to the country's cultural heritage that the tax bill is waived as long as long as public access is agreed.

Under Inland Revenue rules, anyone can request to see them, but that usually involves a lengthy request process via a solicitor.

And visitors are only offered two dates which suit the owner.

Critics of the scheme say owners must do more to justify their tax breaks.

They have also called for more exhibitions like the one at the Burrell Collection.