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.
Anthony du Boulay
Christie's New York, 2 December 1993, lot 289
Bonham's London, 10 November 2004, lot 6
Porcelain for Emperor's, Commonwealth Institute, London, June 2003, cat. no. 30