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.
London, The British Institution, 1857, no. 82. (as 'Rain clearing off', sold for 130 gns.)
Nottingham, Nottingham University Art Gallery, Henry Dawson (1811-1878), Centenary Exhibition, October-November 1978, no. 39.