Money

Income Tax and the achievement and maintenance of self-employment or ‘freelance’ status is a recurring theme of these pieces; as is the link between freelance working and claiming welfare benefits (al… Continue Reading Money

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The Tax Man Cometh

Reading last month’s Page Two (Art Monthly No.74) contribution by Jennifer Oille, reporting the apparently unfair and inequitable treatment of artists under Canadian tax laws, stimulated some comparis… Continue Reading The Tax Man Cometh

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Riding the D-Train (part 1)

Because of the unique nature of every practitioner’s financial circumstances, it has seemed impossible over the past nine years to address, in a meaningful way in this column, one vital issue. My fail… Continue Reading Riding the D-Train (part 1)

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The Values of Insurance

Valuing artworks for any purpose can be a headache. Firstly, there is what might be termed intrinsic value – many hours can be enjoyed arguing on an intellectual basis, but there is no universally app… Continue Reading The Values of Insurance

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Vexing Art Toll?

VAT is an accountancy nightmare but, handled properly, can be turned to good advantage – even for artists. Myths abound; perhaps they can be dispelled. Let’s try. Every artist should ask the following… Continue Reading Vexing Art Toll?

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Severance

“'There must be some way out of here', said the joker to the thief, 'there's too much confusion, I can't get no relief. Businessmen they drink my wine, ploughmen dig my earth, none… Continue Reading Severance

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Polaroid: The Gift That Doesn’t Keep Giving

Clear and unambiguous documentary evidence of such gifts is needed for the recipient to be sure that the object received was a gift after all – and the reason it was given. These issues are at the hea… Continue Reading Polaroid: The Gift That Doesn’t Keep Giving

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A Tax on Art Schools

Art education has undergone radical changes in recent years not just in the content of courses but also in the funding and administration of the colleges themselves. In fact, few art schools exist as… Continue Reading A Tax on Art Schools

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Sellers, Buyers and Auctioneers Beware

London is arguably the world’s leading art auction location, and the oldest. Sotheby’s was established in 1744, Christie’s in 1796, Bonham’s in 1793 and Phillips in 1796. The legal and business framew… Continue Reading Sellers, Buyers and Auctioneers Beware

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Public Art Liabilities

Within four days of the opening to the public of Ai Weiwei’s interactive installation, Sunflower Seeds, 2010, at Tate Modern, the public was prevented from walking on 100m handcrafted life-sized porce… Continue Reading Public Art Liabilities

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