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.
John Lewis Roget and by descent to
S. R. Roget and by descent to
J. R. Roget; Sotheby's, London, 12 March 1987, lot 66.
with Agnew's, London, 1987, where purchased by the present owner.