Income Tax and the achievement and maintenance of self-employment or'freelance' status (formerly called Schedule D status) is a recurring theme of these pieces; as is the linkbetween freelance working and claiming welfare benefits (although thenames of those benefits have changed over the years, the issues are thesame). Other tricky financial issues are still relevant today,including part-time lecturing (and Income Tax status), and the taxationof prizes, grants, awards and bursaries.

VAT, especially when works are consigned to/sold by galleries oragents, is also addressed in several pieces over the years; and is alsoconsidered in the context of the introduction of the European SingleMarket in 1993.

The recurring theme throughout is that artists in particular areunwise to ignore their potential Income Tax and VAT liabilities, andshould take positive steps at the outset of their careers to becomesufficiently well informed about their tax position.

On a related note about art and money, there is a piece in 1989describing the criminal prosecution of the artist JS Boggs forallegedly counterfeiting UK Treasury Notes as his artworks - and hissuccessful acquittal by an Old Bailey jury.