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.
Lowe & Co.; Christie's, London, 20 June 1930, lot 26 as Huysmans (46 gns. to the following);
G. Hanmer; Christie's, London, 3 June 1932, lot 57 (14 gns. to Freeman).
Anonymous sale; Christie's, London, 15 December 1993, lot 99 (where purchased by the present owner).