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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...

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