Digital jigsaw of ‘Lady Holding a Book’ by I Sabatini. Cooper Gallery
Digital jigsaw of ‘Lady Holding a Book’ by I Sabatini. Cooper Gallery
Digital jigsaw of ‘Lady Holding a Book’ by I Sabatini. Cooper Gallery
Digital jigsaw of ‘Lady Holding a Book’ by I Sabatini. Cooper Gallery

Jigsaw fan? UK gallery shares digital puzzles of artworks in its collection


Alexandra Chaves
  • English
  • Arabic

As people around the world continue to stay at home as a result of the Covid-19 pandemic, many are turning to puzzles to pass the time. A gallery in England is taking part in this trend by sharing digital jigsaws of its collection for people to complete online.

The Cooper Gallery in Barnsley has created daily and weekly online challenges in which people race to solve the puzzles in the shortest possible time. The challenges are shared on social media, specifically Twitter and Instagram, using the hashtag #MuseumJigsaws.

The puzzles can be pieced together without signing up, but those who do, stand a chance of having their username listed in the top 10 ranking underneath each challenge.

Ranging in complexity, some jigsaws comprise 40 to 80 pieces. They have been drawn from gallery’s collection of 17th to 20th century paintings, which include works by JMW Turner. Of the 400 works in the gallery’s inventory, about 13 paintings have been transformed into jigsaws so far.

Located in South Yorkshire, the gallery and the building it is housed in have a long history. The structure was originally built in 1769, and was used as a school. After the school relocated, art collector Samuel Joshua Cooper bought the building and converted it to a gallery in 1914 to display his 200 paintings, which he purchased during travels around Europe.

Digital jigsaw of 'The Reception of Saint Bavo, the Patron Saint of Ghent' by the school of Peter Paul Rubens. Courtesy Cooper Gallery
Digital jigsaw of 'The Reception of Saint Bavo, the Patron Saint of Ghent' by the school of Peter Paul Rubens. Courtesy Cooper Gallery

During the Second World War, the gallery became an extension of the town’s hospital and was used as an outpatient clinic and rehabilitation ward, before returning to its role as an arts centre in 1977.

As the gallery continues to share its collection via digital puzzles, there are plans to host an online competition in May.

The Cooper Gallery Jigsaw Challenge can be found at cooper-gallery.com

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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