NFT VAT and Taxation for creators

Hello I am hoping you can give me some guidance on NFT tax and VAT. 1. VAT I have read the current version of Cryptoassets Manual as well as searched the forum for similar questions. It seems that at the moment HMRC has not given any clear guidance/taken any stance on whether VAT is applicable to NFTs. My question is, once the guidance is published, will the rules be applied retrospectively? for example: If I create and sell my art as NFTs now, will I in 6 months or 1 years or when the rules are released, be faced with an extra tax, VAT, which at the moment appears to be not applicable? 2. Taxation for creators Furthermore, I am hoping for some further guidance on my tax liability as a creator of NFT's with the underlying asset being art (and assuming ownership of the underlying IP is not transfered to the customer), am i liable for CGT or Income Tax? Does my creation and sale of a collection of 5000 or 10000 images constitute as "trading" and am thus liable for income tax? Many thanks, Giovanni

Hi Salt4922,
The only information available regarding NFT'S is as below:
CRYPTO45000 - Cryptoassets for businesses: Value Added Tax (VAT)
We will have to wait to see what further guidance is provided regarding this, so at the moment it would be impossible to confirm whether the rules applied with be retrospective.
Thank you.