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
Please note that the present picture should be catalogued as studio of Melchior d'Hondecoeter and that there is additional provenance:
With Colnaghi, London, 1879.
Colnaghi; Christie's, London, 4 June 1897, lot 75, as 'Hondecoeter' (withdrawn).
Colnaghi; Christie's, London, 13 June 1898, lot 88, as 'Hondecoeter' (unsold).
Edward Ayton, Grosvenor Square, London; Christie's, London, 27 July 1917, lot 88, as 'M. d'Hondecoeter' (58 gns. to Lewis[?]).