I am looking to buy a painting from a UK artist as a present. Totally confused on custom duties and VAT implications. Think there is no customs duty as it should be country of origin UK? Should the gallery in UK sell it to me ex UK Vat? And then what is the rate of VAT here, I think it is 13.5% but cannot find a clear source. Anyone gone through this and know what the charges are? The painting is 1100 sterling with 140 sterling to get a courier.