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.
Anonymous sale; Christie's, London, 16 November 1990, lot 21.
Anonymous sale; Christie's, South Kensington, 17 July 1998, lot 44.
(Possibly) Edinburgh, Exhibition Society, 1814, no. 162, as 'Boy with a Newfoundland dog'.