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Authors of original works of art are entitled to a royalty each time one of their works is resold through an art market professional.
UK artists will earn new royalties when their work is resold in Australia through the UK-Australia Free Trade Agreement.
Find out which disposals of assets from historic houses are within the scope of VAT.
How to use VAT margin schemes - records you need to keep, invoicing and VAT return reporting
Working with the EU in the art market sector.
How to help prevent money laundering and terrorist financing for art market participants.
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
If you provide services to a seller or buyer in the UK, find out about the auctioneers' VAT margin scheme and how to account for VAT (VAT notice 718/2).
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
How to apply for a licence to export cultural goods, including antiques, furniture and archaeological items.
A checklist for artists, specialists, museum professionals, exhibitors or businesses working or touring in an EU country, Switzerland, Norway, Iceland or Liechtenstein.
Find out if you’re an art market participant and need to register with HMRC under the money laundering regulations.
Prime Minister Rishi Sunak and Culture Secretary Lucy Frazer will today champion the arts at Number 10 Downing Street to mark the 20th anniversary of the groundbreaking Frieze London Art Fair.
Find out which admission charges to cultural exhibitions and events are exempt from VAT.
The Reviewing Committee on the Export of Works of Art and Objects of Cultural Interest (RCEWA) advises the government on the export of cultural property. If an artwork is sold to a foreign buyer, it also advises on whether to...
Lord Parkinson speech from the launch of the British Art Market Federation’s new economic report: ‘The British Art Market in 2023’.
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