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.
Mrs J.M. Benison, Hove; Christie's, London, 22 October 1948, lot 189 (70 gns. to W. Hutchinson).
Messrs. Hutchinson & Co. (Publishers) Limited; Christie's, London, 14 December 1951, lot 124 (21 gns. to Frost Reed).