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, Christie's, London, 20 November 1981, lot 75 (sold £4,000).
James Adams & Sons, 20 November 1986, lot 118.
A. Crookshank, 'A Life devoted to Landscape Painting: William Ashford', Irish Arts Review Yearbook, vol. 11, 1995, p. 130, no. 77.