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
L.G.G. Ramsey, Montague Dawson R.S.M.A., F.R.S.A., Leigh-on-Sea, p. 28, no. 73 & pl. 15.
Ron Ranson, The Maritime Paintings of Montague Dawson, Newton Abbot, 1993, p. 45.