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.
Mrs. Diego Suarez; Christie's, London, 17 October 1980, lot 38.
with Agnew's, London.
London, Olympia, Augustus John, 23-28 February 1999, no. 333
London, Tate, Gwen John and Augustus John, 29 September 2004 - 9 January 2005, no. 69.