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
R. Gunnis, Dictionary of British Sculptors 1660-1851, London, p. 444.
B. Read & L. Barnes (eds); Pre-Raphaelite Sculpture: Nature and Imagination in British Sculpture 1848-1914, London, 1991, pp. 154-5.