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 the Rt. Hon. Malcolm MacDonald P.C., Sotheby's London, 23 February 1971, lot 145.
with H.R. Marden King, Alresford, 1971.
The second: with Newman & Newman Ltd., London, 1958.