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.
Manchester, City Art Gallery, James Charles, George Sheffield, William Stott (of Oldham) and D.A. Williamson, September-October 1912, no. 299.
London, Fine Art Society, William Stott of Oldham and Edward Stott, A.R.A., June 1976, no. 11.