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.
Anon. sale, Sotheby's London, 9 July 1974, no. 8, part of lot 263.
G. Tillotson, The Artificial Empire: The Indian Landscapes of William Hodges, Surrey, 2000, fig. 31.