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.
J. Lilckorish; Christie's, London, 31 January 1903, Lot 76 (sold 6 gns to Mullins)
William Derry Esq.; Christie's, London, 24 March 1906, Lot 142 (sold for 4 gns to Murphy)
Please note that the date should read '1900' and not as printed in the catalogue.
The Society of Oil Painters, London.