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.
Mrs. Russell Gurney; Christie's, London, 3 March 1883, lot 154 (9 gns. to Maxwell) and by descent to the present owners.
The Estate of the late Lord Farnham
(Lots 2 and 31)