Assessing the moral strength of Holocaust art restitution claims Charlotte Woodhead School of Law, University of Warwick The United Kingdom’s Spoliation Advisory Panel hears claims relating to Second World War spoliation of cultural objects. Moral rather than legal considerations are a key part of the Panel’s recommendations since in all of the claims heard by the Panel so far the institutions holding the objects have held valid legal title to them. Under the Panel’s terms of reference and in the ethos of the Washington Conference Principles of 1998 it seeks to achieve a just and fair solution for all the parties. This paper will analyse recent recommendations of the Panel and in particular the different aspects of the moral considerations. It will focus on the two primary considerations of the Panel: the circumstances in which the pre-war owner lost possession of the object (the immorality of deprivation) and any moral obligation of the institution in terms of the circumstances in which they acquired the object (the immorality of acquisition). However, other matters appear to influence the moral strength of the claimants’ claims or the remedy which they receive. In cases where the claimants or their forbears received post-war compensation the Panel also analyses any potential unjust enrichment of claimants were the object to be returned or monetary recompense awarded. The public interest in the cultural object is also a consideration when determining whether or not to return the object rather than to make a financial award. These will also be discussed. This paper will analyse how far the Panel’s decisions differ from those which would be based on purely legal considerations (assuming the absence of statutes of limitation) and will make some comparisons with similar panels set up abroad to deal with the restitution of spoliated cultural objects.