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.
Possibly M.H. Grant, The Old English Landscape Painters, Leigh-On-Sea, 1958, II, p. 122.
Chichester, Pallant House, Smith of Chichester, 3 May-3 August 1986, no. 9.