No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
W.J. Müller sale; Christie's, London, 3 April 1846, lot 331 (33 gns to Miton).
Anonymous sale; Sotheby's, London, 14 April 1976, lot 64.
Bristol, Bristol Art Gallery, W.J. Müller, 1991.