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 first: The Property of Dr. and Mrs. A.L. Newson, Sotheby's London, 6 June 1972, lot 135.
with H.R. Marden King, Alresford, 1972.
The second: with H.R. Marden King, Alresford, 1969.