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.
Herbert Augustus Salwey (1848-1939) of Runnymede Park, Surrey
The late Herbert Augustus Salwey, of Runnymede Park; Christie's London, 19 April 1936, lot 91 (£125 to Parkes).
Michael Noble; Christie's London, 13 December 1967, lot 41.
THE PROPERTY OF JAIME ORTIZ-PATINO
(LOTS 126-127 and 168-181)
The Connoisseur, August 1951, vol. XXIV.