No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium, which is invoiced on a VAT inclusive basis.
Anonymous sale; Christie's, London, 11 December 1931, lot 65 (15 gns. to Astor).
The Executors of The Right Honourable the 3rd Viscount Astor,removed from Cliveden, Buckinghamshire, Lots 1-15; Christie's, London, 23 June 1967, lot 13.
Anonymous sale; Christie's, London, 13 October 1967, lot 100 (500 gns. to the present owner).