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; Christie's, London, 16 May 1978, lot 228.
A. Smart and R. Simon, The Fine Art of Cricket, exh. cat., London, 1983, p. 111-112, nos. 133, 134, pls. 88, 89., as whereabouts unknown.