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.
Purchased Sotheby's Chester, 25 July 1980, lot 147.
Works by Thomas Woodward (1801-1852) from a private collection (lot 64 - 76)
C.W. Graham-Stewart, Thomas Woodward, published privately, 1989, pp. 43, 74, and 137.
Probably London, Royal Academy, 1821, no. 402.