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.
W. Melville Willis.
Anonymous sale; Sotheby's, London, 26 May 1983, lot 162.
with Richard Hagen, Worcestershire.
PROPERTY OF A GENTLEMAN
London, The Fine Art Society, 1891, no. 72.