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.
Captain E.G. Spencer-Churchill, M.C., Northwick Park; (+) Christie's, London, 25 February 1966, lot 80, as 'Neapolitan School' (3000 gns. to the present owner).
The Property of a Family Trust (lots 101-108)
Captain E.G. Spencer-Churchill, The Northwick Rescues, 1961, no. 185.