Yes, I think the tax authorities are under a misapprehension as to artistic practice. Any professional artist's income from art is extremely variable. Often, artists invest a lot in their practice, especially at the beginning of their career. As a result, they incur a lot of expenses that will unfortunately not be covered by income. Often, they incur expenses to produce a series of works to be sold in a different tax year. So artists often record operating losses, which may be recurring. That raises questions in the eyes of the tax authorities, that is, whether...
On April 4th, 2022. See this statement in context.