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.
A.J. Mitchell, Christie's, London, 1 April 1905, lot 43 (27 gns to Letevre).
Newman, Christie's, London, 10 March 1953, lot 153 (3 gns to Boot?).
Anonymous sale, Christie's, London, 22 January 1965, lot 16.