Importing art from Australia

[Lawrence-gzed9]

My father sent 2 paintings to Australia in the 1970’s to a friend as a gift.
The friend is now deceased and his children have decided to return the paintings, free of charge, to the uk.
My query is what taxes would I have to pay for them? Like everything involving the government and HMRC, it’s a minefield. Any help much appreciated.

[caziques]

It could depend on "value", when the exporting took place, and if title was ever transferred.

The only potential tax is VAT, which was introduced in April 1973.

To my mind, if the paintings are being returned as "unwanted gifts" or perhaps they were only loaned in the first place, there should be no VAT.

Are the paintings 100 quid jobs or thousands? famous artist? etc etc.