No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Anonymous sale; Sotheby's, London, 31 March 1993, lot 75.
J. Southern, Thorburn's Landscape, The Major Natural History Paintings, London, 1981, pp. 46-47, pl. XV.
J. Southern, Thorburn's Birds and Mammals, Newton Abbott, 1986, pp. 60-61.