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.
The Devon Congregational Union Kingsbridge Trust; Sotheby's London, 25 March 1971, lot 179.
Anonymous sale; Sotheby's London, 30 April 1987, lot 103.
THE PROPERTY OF JAIME ORTIZ-PATINO
(LOTS 126-127 and 168-181)