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.
Rt. Hon. Viscount Rothermere; Christie's London, 3 December 1941, lot 25.
A.M. Bisiker, Esq. A.R.I.B.A.; Christie's London, 17 October 1962, lot 127.