28 April 2025
Artistic temperament
One of my clients is an expert in art and has earned a large commission for playing his part in a recent deal. However he is in unsure whether he should charge VAT on the commission:
- The painting is currently located in France.
- The owner of the painting lives in Norway and the buyer is an art gallery in New Zealand.
- My client is actually working for a UK agent registered for UK VAT; the latter is being paid a commission from the art gallery to procure the deal.
My understanding is that because the goods are never in the UK my client’s fee will be outside the scope of VAT but a colleague says this is incorrect.
Presumably it is not that important because the agent will claim any VAT charged by my clients as input tax?
Query 20 506 – Picallo.
VAT charged...
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