No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium which is invoiced on a VAT inclusive basis
Anon. sale, Ritchie, Toronto, 5 June 1990, lot 167.
Anon. sale, Christie's, Edinburgh, 17 November 1994, lot 837, when acquired by the present owner.
Glasgow, Royal Glasgow Institute, 1886, no. 562.