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.
C.F. Raphael, 1937.
Possibly S. Gwynn, Memorials of an eighteenth century painter, London, 1898, p.266, nos. 23-4.
Possibly J. Simon, 'The Account Book of James Northcote', Walpole Society, LVIII, 1996, p. 35, no. 23.