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.
G. F. Glenny, sold Sotheby's, 24 July 1956, lot 38.
Mrs. P. A. Robinson, sold Sotheby's, 15 May 1979, lot 57 (Moor Wood Collection no. 22, label attached).
Mr. and Mrs. Ronald Billington, sold Christie's London, 27th February 1989, lot 134.