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 Mansel Rees; Christie's, London, 25 January 1904, lot 53.
C.E. Arengo Jones, Taunton; Christie's, London, 8 June 1914, lot 109 (6 gns. to Shenor [or Sheneur]).
Sir John Gorst.
Mrs. M.F. Braund, Chelsea; Christie's, London, 12 February 1932, lot 105 (14 gns. to Ackerman).
J.J. Rogers, Opie and his works, p. 178.
London, Royal Academy, 1807, no. 89 'Sir D. Williams'.