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.
Gerald Freeman; Christie's, London, 3 February 1950, lot 122.
Anon. sale; Christie's, London, 24 November 1972, lot 12 (sold £525).
E. Waterhouse, The Dictionary of British 18th Century Painters, Suffolk, 1981, p.240, illustrated.