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.
Charleston Manor, Alfriston, Sussex; The remaining contents of Sir Oswald Birley's Studio, sold Christie's House sale, 13 October 1980, lot 13.
Laffan, ainting Ireland, 2006, p.222-3, pl.155.
The Royal Institute of Oil Painters, no. 2.