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.
Kenneth M. Clark, his sale; Christie's, London, 22 February 1918, lot 131 (260 gns to Tooth).
with Arthur Tooth & Sons, London.
Art Journal, 1881, p. 216.
London, Royal Academy, 1881, no. 419.