Market leading insight for tax experts
View online issue

Duty Calls

This month Adam Rycroft Senior Solicitor at McGrigors LLP looks at customs duty issues in the art world
This month's Duty Calls looks at cases surrounding customs classification of collectors' items and works of art. I am reminded in tackling this particular subject of the story of the gallery cleaner who threw away an art installation by Damien Hirst comprising beer bottles coffee cups and full ashtrays. The anecdote serves to demonstrate the central problem of categorisation in this area as sometimes even in a literal sense one person's idea of 'art' is another person's idea of rubbish.
Recent appeals — works of art
The Tribunal was faced with such a question in the...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.