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, 15 November 1988, lot 14.
Crookshank & Glin, The Watercolours of Ireland, 1994, pp. 128-9, pl. 162.
Laffan, Painting Ireland, 2006, pp. 220-2, pls. 152 and 153.