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.
Walter Blackie at The Hill House
Thence by descent to Agnes Blackie
Purchased from Agnes Blackie and sold in Chairs, Christie's, London, 11 May 1999, lot 32
Roger Billcliffe, Charles Rennie Mackintosh the Complete Furniture, Furniture Drawings & Interior Designs, New York, 1979, pp. 216-217 (refers to the tripartite back version), pl. 1912.1 (tripartite design illustrated)
Roger Billcliffe, Mackintosh Furniture, Moffat, 1990, p. 189 (tripartite design illustrated)