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VAT Regulations
VAT on showground fair pitches
12 August 2015COMMENT: So we finally have a ruling from the VAT tribunal but it is not good news.
Showground fairs must charge VAT
12 August 2015Showground fair organisers have reacted with disappointment to the news that exhibitors must pay 20% VAT on pitch rentals.
Showground exhibitors must pay VAT on pitch rentals
30 July 2015Exhibitors at British showground fairs must pay 20% VAT on pitch rentals, a tribunal has decided.
Tribunal set for showground VAT ruling
27 January 2015The tribunal that will decide if British showground fairs must charge 20% VAT on pitch rentals will go ahead on February 10-12.
Warning over VAT refunds on premium
30 July 2014Auction houses who refund VAT on the buyer’s premium to overseas purchasers without ensuring that the correct paperwork is in place could find themselves liable for the tax themselves.
French U-turn on import VAT
06 November 2013The French art world has welcomed their government’s decision to cut, rather than increase, the rate on tax for works imported in to France from outside the EU.
VAT lobby to form trade federation
18 September 2013Campaigners against changes in VAT that affect showground fairs met for the first time at a crisis summit in London. They now intend to form a trade federation to fight the changes.
Nelson and IACF to charge VAT on stands
03 September 2013Nelson Events and IACF have announced that they will start charging reduced rate VAT on stands at their fairs from October 1. In a letter to ATG this week, they explain why they have been forced into this move, albeit reluctantly.
VAT threat to fairs could be imminent
07 August 2013Fair organisers IACF say they may be forced to charge dealers VAT on stalls this year – even as they launch a legal appeal against new Revenue rules demanding the levy.
VAT threat to dealers at antiques fairs
09 July 2013Dealers standing at fairs across the UK will soon face a 20% rise in stall rents as HM Revenue & Customs enforce new VAT rules.
Dealers told to prepare for import VAT changes now
20 June 2013Changes to the temporary import VAT scheme this month could have a major impact on dealers’ cash flow if they do not complete the necessary paperwork soon.
New scam guide targets unwitting dealers over VAT
20 May 2013A new and alarming scam guide is targeting the trade with demands linked to European Union regulations and focusing on VAT.
Light installation is only a work of art when switched on, say European Commission
23 December 2010DO light, sound and video installations constitute works of art? Not according to the European Commission, who have unexpectedly reversed a decision made in a UK tax tribunal in 2008, and refused to classify works by established contemporary artists Dan Flavin (b.1933) and Bill Viola (b.1951) as “art”.
Book dealers the focus of business rates debate
09 November 2009CECIL Court, the pedestrian thoroughfare in the West End of London that is home to around 20 antiquarian book dealers, has become the focus of a wider political debate on business rates.
Support rolls in for Sandon petition
26 May 2009THE petition to persuade the Government to ease business rates in support of the art and antiques industry is gathering momentum.
VAT boost for Paris jewellery
26 January 2009THE appeal of Paris as an auction centre for jewellery received a boost at the start of the year, when France slashed import VAT on “rare” or “high value” jewellery from 19.6 per cent to 5.5 per cent.
Ruling saves video art from import VAT hike
19 January 2009VIDEO art and other installations now legally count as sculpture for import purposes after a court ruling in a dispute over VAT.
Import VAT at auction now stands at 17.5 per cent
02 September 2006The decision to scrap the UK discount on import VAT for works of art bought at auction comes into effect on September 1.
EU ruling raises level of import VAT on auctioneers' commissions
14 February 2006THE European Court of Human Justice has scrapped the UK discount on import VAT for works of art in relation to auctioneers' commissions.
BAMF ease Import VAT fears
08 March 2005A POSSIBLE hike in import VAT linked to works of art sold in the UK is not the threat some fear, says British Art Market Federation chairman Anthony Browne.
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