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.
R. Lewis, Sir William Russell Flint 1880-1969, Edinburgh and London, 1980, p. 110.
London, Royal Academy, Exhibition of Works by Sir William Russell Flint RA PRWS, 1962, no. 93. pp. 31-32, lent by the artist.