VAT for non-UK artists and UK exhibition organisers

This post provides an introduction to recent changes in Value Added Tax and VAT registration for both 

artists living outside the UK who want to exhibit and sell their art in the UK; and 
those selling art by overseas artists in the UK i.e. the managers of art galleries and art fairs, the Executive Committees of Art Societies and the organisers of Art Competitions.

Unsurprisingly, there are