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
Exeter University; their sale, Whitton & Laing, Exeter, 11 September 1987, lot 794, (illustrated), from where purchased by the deceased father of the present owners.
London, Royal Academy, 1835, no. 365.
Liverpool, Liverpool Academy, 1836, no. 165 (£20).