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.
Anonymous sale, Sotheby's New York, 12 October 1995, lot 265.
A private collection, Canada.
The Barnwell Manor, Northamptonshire Sale, Sotheby's, 28-30 May 2002, lot 339.
Anonymous sale, Christie's, London, 10 July 2003, lot 39.
THE PROPERTY OF A LADY
T. Forrest, Know Your Antiques, 1999, p. 123.