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.
F.W. Hooper; Christie's, London, 21 February 1880, lot 92 (10 guineas to Permain).
Sir Eldred Hitchcock, Tanga, Kenya, by 1958.
THE PROPERTY OF A LADY
London, Roland, Browse & Delbanco, May-June 1965, no. 22.
D. Farr, English Master Painters: William Etty, London, 1958, p.177, no. 253 (as belonging to Sir Eldred Hitchcock, Kenya).