Our March 2026 Auction ENDS TONIGHT!

Place your bids until 7pm (GMT) Sunday 22nd MARCH 2026.

www.whiskyhammer.com

Every month, we present an incredible selection of whiskies and other fine spirits to our members right across the globe. You will find everything here from limited edition releases and vintage bottles to whole casks of rare whisky. There is certainly something for everyone – whether you are looking to collect, invest or enjoy!

Macallan – 52 Year Old (1946) Select Reserve

Highland Park – 42 Year Old (1967) John Scott’s

Glen Ord – 1969 (Celebratory Whisky) 25th Anniversary Maltings (75cl)

Karuizawa – 1994 (Single Cask #2221) Ichiro’s Choice

Selling whisky? Why not arrange the pick-up of your bottles using our global courier service? If you’re based in Scotland, you might want to arrange the personal collection of your bottles. Wherever you’re based in the world, we will make getting your bottles into our monthly auction as simple as possible. Get in touch with the Whisky Hammer team now by dropping them a message at sales@whiskyhammer.com.

Iron Gate Auctions in Canada

March 23 – 30, 2026

https://bid.irongateauctions.com/

Iron Gate is hosting its second Spirits Auction of the year, offering yet another impressive selection of fine spirits. The catalogue includes bespoke whiskies from closed distilleries like Karuizawa, Port Ellen, Brora, and Ladyburn. More than 20 cases (6 identical bottles/lot) of Scotch whisky ready for your next club gathering.  Auction starts Monday March 23rd and ends a week later March 30^th.

If outside Canada, contact Ajay Bhardwaj, Vice-President of Spirits at Iron Gate to see how you can participate in the upcoming auction. ajay@irongate.wine

MARCH 2026 AUCTION NOW LIVE!

Spring is in the air, and while this month’s auction may be small in size, it’s certainly big in character—packed with fascinating bottles. Released in 2010 to mark the opening of The Whisky Lounge at The Vintners Rooms within The Vaults in Leith, Edinburgh, this rare commemorative bottling of Macallan was produced in an edition of just 250 bottles!

Or, how about this Lagavulin 11 Years Old Manager’s Dram. The Manager’s Dram series has long been one of the most coveted insider releases from the distilleries within the Diageo portfolio. Traditionally reserved for distillery staff, each annual edition is drawn from a single distillery, with the distillery manager selecting exceptional casks to create that year’s bottling. Produced in very limited quantities and presented at natural cask strength, these releases are highly prized by collectors.This example was distilled at Lagavulin, matured for 11 years and bottled at cask strength in 2013.

Glenfiddich’s 2021 collaboration with luxury retailer Mr Porter; Matured in a combination of ex-European sherry casks, ex-bourbon casks and new American oak before being married to create this distinctive limited edition expression. A collectible release limited to just 1,500 bottles worldwide!

Released in 1997 to celebrate the centenary of Aultmore Distillery, this rare commemorative bottling was produced to mark 100 years since the distillery’s founding. The label uniquely lists the staff working at the distillery at the time of its centenary, making it a particularly personal and collectible release. Distilled in 1981 and matured for 16 years in cask #2508, it was bottled at natural cask strength in 1997. Bottle number 9.

These are only a few of the old, limited and collectable bottles featured in our March auction, to view more wee gems visit clickwhiskyauctions.com. Register to bid. Remember, you’ve got to be in it to win it! Auction ends Sunday 22^nd March from 8pm GMT.

This month we will include a visit to Orkney the full collection schedule and request form is available HERE . Please complete the form to  register your interest in our free collection service.

The deadline for collection requests is 12noon on Monday 9th March 2026.

Home collections are available for those customers sending 10+ bottles or bottles to the value of £1000. Lots can be split over the next three auctions.  Unfortunately this service is not available in London. Although we do have four collection points in London.

Collections are limited and offered on a first come first served basis. It is essential that a submission sheet is completed, you can find the link to do so under the selling section on your ‘My SWA’ page. It would be appreciated if bottles could be packed for uplift with your name clearly marked on the front of the box.

A winner in our auction? We are now offering a delivery service to customers who are dropping bottles off for a future auction. This service is charged at £12 (inc. VAT), optional loss and breakage cover is available.

New York, February – Sotheby’s annual Wine & Spirits sales (auction and private) in 2025 totalled $127.5 million, a rise of nearly 12% on 2024. This marks the fourth-highest annual total for the category since the department’s launch at Sotheby’s in 1970, highlighting the continued strength and international reach of the Wine & Spirits business and positioning Sotheby’s as one of the global leaders in Wine and Spirits auctions.

“Our 2025 results underscore the strength and momentum of Sotheby’s Wine & Spirits business. Achieving $127.5 million in sales across auctions and private transactions reflects not only the resilience of the fine wine and spirits market, but also the continued confidence collectors place in Sotheby’s to steward the world’s most important cellars and collections. This success has been driven by a truly international buyer base, strong growth in new collectors, and our depth of expertise in presenting landmark single-owner collections. We are equally proud of the role we continue to play in prestigious charity auctions around the world.

Nick Pegna, Global Head of Sotheby’s Wine & Spirits

Key Takeaways

• Over the last decade total sales have more than doubled from $47 million in 2015 to $127.5 million in 2025
• Total number of auctions: 69 across eight selling centres
• Growth in new buyers: 35% new to Sotheby’s
• Geographic distribution of buyers: 34% EMEA / 33% Americas / 32% Asia – a near-equal split highlighting a uniquely balanced global buyer base, underscoring the resilience of the fine wine and spirits market and Sotheby’s ability to generate demand across all major regions
• The global interest in wine and spirits has reached unprecedented levels, with bidders from a record 63 countries participating in auctions, highlighting the strength and reach of Sotheby’s global collector base and reshaping global market dynamics

By Region

For the second consecutive year, New York outperformed Hong Kong as our top-selling location, achieving its second-highest total sales to date. Alongside this, Sotheby’s reaffirmed its position as the market leader in Europe, which represented our strongest region globally. This performance was driven by robust results across France and the UK.

At the same time, we expanded our sales operations into Japan and Switzerland through the establishment of dedicated, full-time local teams and a permanent physical presence in both markets strengthening our global footprint and client proximity.

Regional breakdown:

• USA: $37.3 million
• Asia: $33.5 million
• Europe: $56.7 million
• UK: $21.3 million
• France: $35.4 million

• Spirits: $21.5 Million (31% of buyers new to Sotheby’s)
  • The most valuable bottle of spirits sold globally was at Sotheby’s
  • Four out of the top five spirits sold globally were at Sotheby’s
  • Seven out of the top ten spirits sold globally were at Sotheby’s
  • For the sixth consecutive year, the top lot globally within Sotheby’s Wine & Spirits division was a spirit

Selection of Valuable Lots Sold

• The Glenlivet SPIRA 60 Year Old 1965 (1 Bottle 1.5L), $864,825  – Edinburgh, 10 October
• The Glen Grant Eternal 77 Year Old 1948 (1 Bottle 1.5L), $532,200 – Edinburgh, 10 October
• Port Ellen Prism 46 Year Old 1978 (1 Bottle 1.5L + 1 Sample 10cl + EXP), $498,938 – Edinburgh, 10 October
• Ladyburn One of One 2025 Marilyn Monroe by Sam Shaw 58 Year Old 1966 (1 Bottle 70cl), $299,363 – Edinburgh, 10 October

The trusted auction house for prestigious charity and fundraising auctions

• In October, The Distillers One of One® hosted its third biennial Charity Auction in partnership with Sotheby’s, at the historic Hopetoun House near Edinburgh. Comprising a selection of 39 ultra-rare Scotch whiskies, from 35 companies and distilleries across Scotland, the auction brought an outstanding total of £2.9 million / $3.9 million (a hammer total of £2.3 million / $3.1 million), smashing the pre-sale estimate. Since its inaugural event in 2021, The Distillers One of One Auction has cemented its place as the world’s preeminent charity auction dedicated to rare Scotch whisky, with 100% of hammer proceeds donated to charitable causes. Thanks to the extraordinary generosity of donors and collectors worldwide, the auctions have now raised £6.6 million to date, principally directed to the Youth Action Fund.

Partnerships with Leading Distilleries

• Sotheby’s x Bowmore (Bowmore Arc-54 The Iridos Edition, sold for £112,500 / $149,715)
• Sotheby’s x The Glenlivet (The Glenlivet 56 Year Old 1 of 1, sold for £62,500 / $81,388)
• Sotheby’s x The Macallan (The Macallan Distil Your World Mexico Single Cask Edition 2005, sold for $81,250)
• Sotheby’s x The Dalmore (The Dalmore 52 Year Old Luminary No.3 – The Rare, sold for HK$500,000 / $64,470)

The result ranks as the fourth-highest annual total for the category since the department’s founding at Sotheby’s in 1970, with higher totals recorded only in 2023 ($159m), 2022 ($150m), and 2021 ($132m).

About Sotheby’s

Established in 1744, Sotheby’s promotes access and ownership of exceptional art and luxury objects through auctions, private sales and retail. Our deep expertise across 70 selling categories is supported by a leading technology platform and a global network of specialists spanning 40 countries. Selling categories include Contemporary Art, Modern and Impressionist Art, Old Masters, Chinese Works of Art, Jewelry, Watches, Wine and Spirits and Design, as well as collectible cars and real estate through RM Sotheby’s and Concierge. Sotheby’s Financial Services is a leading art lender and provides capital solutions for collectors around the world, having originated more than $12 billion in loans since its inception. Sotheby’s new global headquarters is now open at the iconic Breuer building at 945 Madison Avenue in New York City.

*Estimates do not include buyer’s premium. Prices achieved include the hammer price plus buyer’s premium and are net of any fees paid to the purchaser where the purchaser provided an irrevocable bid.

Stream live auctions and place bids in real time, discover the value of a work of art, browse sale catalogues, view original content and more at sothebys.com, and by downloading Sotheby’s apps for iOS and Android.

Welcome one and all to our now live 177th auction! We have thousands of high-quality drams to choose from this month, so fear not we’ll get that drinks cabinet restocked in no time after the carnage of Christmas. To get you on your way we have picked out a few special expressions to get your watchlists started.

Littlemill Testament to the Past with Matching Mini 5cl

First up is a dram so rare this is the first time we have auctioned it in 177 auctions, this is the inimitable Littlemill Testament to the Past with Matching Mini 5cl. Only 250 bottles of this 44 year old Testament Release were created. Each one is housed in a hand-blown decanter and accompanied by a dress stopper made from natural sandstone rescued from the remains of the distillery. Not only that, the matching mini gives the buyer the chance to sample the goods while still retaining the full bottle.

Highland Park 50 Year Old 2020 Release

Now for something special from the far north, this is the Highland Park 50 Year Old 2020 Release. This incredible dram began life as a marriage of nine refill casks which were first laid down in 1968. After ageing for nearly four decades they were matured for a further 12 years in first fill sherry casks. And to top it all off the resulting whisky was then married with some of the 2018 50 year old which had been kept back specifically for this purpose. If this deliciously convoluted dram doesn’t float your boat then I don’t know what will.

Glenturret 30 Year Old

While the good folks at Glenturret have been quietly reinventing themselves as a high-end luxury dram and destination (not one, but two Michelin stars thank you very much) since they were purchased by the Lalique Group in 2019, this Glenturret 30 Year Old serves as a reminder that their output has always been really rather good. A great way to taste a well-aged classic for a fraction of the cost of the current iteration of their 30 year old.

Macallan Fine and Rare 1949 53 Year Old

Our final bottle needs little introduction, this is the Macallan Fine and Rare 1949 53 Year Old. A bottle of timeless grace and sophistication, this unfussy gem from one of Scotland’s most celebrated (and collectable) distilleries. There were 57 vintages released in the ‘Fine and Rare’ collection, with this 53 year old having been distilled in 1949 before finally being released in 2002. Ever popular with collectors and drinkers alike, the Macallan juggernaut shows no signs of stopping.

As always we have an enormous selection of drams to suit every budget on offer this month, so now is the time to delve into this month’s offerings and start building that watchlist.

Best of luck to everyone in the auction, and as always………..don’t lose your bottle.

Our February 2026 Auction ENDS TONIGHT!

Place your bids until 7pm (GMT) Sunday 22nd February 2026.

www.whiskyhammer.com

Every month, we present an incredible selection of whiskies and other fine spirits to our members right across the globe. You will find everything here from limited edition releases and vintage bottles to whole casks of rare whisky. There is certainly something for everyone – whether you are looking to collect, invest or enjoy!

Glenfarclas – 40 Year Old (Millennium)

Mortlach – 30 Year Old (Midnight Malt) 2023 Special Release

Tobermory – 42 Year Old (1973)

Whistlepig – 21 Year Old (The Beholden) 75cl

Selling whisky? Why not arrange the pick-up of your bottles using our global courier service? If you’re based in Scotland, you might want to arrange the personal collection of your bottles. Wherever you’re based in the world, we will make getting your bottles into our monthly auction as simple as possible. Get in touch with the Whisky Hammer team now by dropping them a message at sales@whiskyhammer.com.

FEBRUARY 2026 AUCTION ENDS SUNDAY!

It’s that time again — this month’s auction is nearing its end, closing from 8pm GMT on Sunday 22^nd February. Don’t miss your chance to bid on a superb selection of old, rare, and limited releases, like this quartet of Macallan 18. Following earlier 17-year-old releases, the decision was made to settle on 18 years of age — a choice that would define one of the distillery’s most iconic age-stated annual releases.

Over the years, the 18-year-old has evolved in both bottle shape and presentation, most notably in 2018 with the introduction of the wider-shouldered bottle and striking black packaging. This redesign coincided with the opening of the new distillery and a complete reimagining of the brand’s core ranges. While Triple Cask and Double Cask 18-year-olds have since appeared, the Macallan Sherry Oak 18 Year Old remains the benchmark — and a firm favourite among collectors and connoisseurs alike. Don’t miss out on the opportunity to snap up four consecutive bottlings from the range 2018-2021.

Distilled at Tamnavulin in 1973 and released in 2000 as New Century, this striking Glen Stuart Whisky Company bottling was created to celebrate the dawn of the new millennium. A genuine time-capsule release and a must-have for collectors chasing rare, era-defining whiskies!

The dramatic finale of a celebrated three-part series created to honour Clan Mackenzie and their ancestral home, Castle Leod. This Dalmore was released to support the castle’s restoration and the sought-after trilogy was matured in American white oak before a luxurious finish in González Byass Oloroso sherry casks. Beginning with Clan Mackenzie in 2010 and Castle Leod in 2011, the story reaches its powerful conclusion with Cromartie, released in 2012 — a must-have closing chapter for collectors and one of only 7,500 bottles produced.

Distilled at Glenfarclas in 2003, this single malt was matured for over 15 years before being drawn from a single sherry cask (Cask #89) and bottled at full cask strength exclusively for the 2019 Spirit of Speyside Whisky Festival. Limited to just 647 bottles, this is a powerful, small-batch festival release with serious collector appeal.

Final call. These are just a handful of the old, rare, and highly collectable bottles in our February auction — and time is running out. Head to clickwhiskyauctions.com to explore the full lineup and register to bid now. Don’t miss out — you’ve got to be in it to win it. Auction closes Sunday 22^nd February from 8pm GMT.

FEBRUARY 2026 AUCTION IN FULL SWING!

The auction is well underway, which is the ideal time to take a closer peek into a selection of truly eye-catching bottles. The Macallan Time : Space Mastery is a celebratory single malt, designed to capture the evolution of The Macallan across two centuries. Crafted from a diverse selection of matured whiskies, it delivers layered richness and harmony, housed in a circular vessel that reflects the ongoing journey of craftsmanship from one generation to the next.

Distilled in 1999, this Dalmore remained quietly maturing until 2018, when it was unveiled as a distillery-only release. After aging in American white oak bourbon barrels, it was given a final flourish in Pedro Ximénez sherry casks and offered as an annual exclusive, reserved for visitors to the Highland distillery.

This exceptional 25-year-old Longmorn was bottled at natural cask strength by independent bottlers Signatory Vintage in 2015 to celebrate the 200th anniversary of the Braemar Royal Highland Society (B.R.H.S.). Bottle number 430 of only 500 bottles released.

Launched in 1991 to widespread acclaim from both critics and consumers, the celebrated Flora & Fauna series quickly became a landmark collection, later expanded to include four additional distilleries. This particularly sought-after expression was discontinued in 2001 following the revival of Caol Ila as a standalone brand, making way for the now-familiar 12-year-old core release. Its short production run and strong reputation make it a compelling and increasingly scarce auction lot.

These bottles are just a glimpse of the rare and collectable whiskies available in our February 2026 Auction. Explore the full lineup at clickwhiskyauctions.com and register now to place your bids. Time is ticking — the auction closes Sunday 22nd February from 8pm GMT.

The Great American Whiskey Collection Shatters Records 

at Sotheby’s New York

Landmark Sale Achieves $2.5 Million — Now the Most Valuable American Whiskey Collection Ever Sold

Old Rip Van Winkle 20 Year Old Single Barrel “Sam’s” Fetches $162,500

— Most Valuable Bottle of American Whiskey Ever Sold at Auction — 

Van Winkle 18 Year Old Special Reserve Single Barrel “Binny’s” 

Realizes $106,250

Jonny Fowle, Sotheby’s Global Head of Spirits, on the rostrum during the sale of The Great American Whiskey Collection

Jonny Fowle, Sotheby’s Global Head of Spirits, said: “This was a landmark moment for American whiskey. Breaking the record for the most valuable American whiskey collection ever sold is a testament to the extraordinary rarity and quality of this collection, as well as the passion and expertise of collectors worldwide. The enthusiasm from bidders was phenomenal, reflecting a global appreciation for American whiskey that continues to grow year after year. This exceptional auction has propelled Bourbon and Rye into a new stratosphere of desirability.”

New York, 25 January — History was made last night at Sotheby’s New York, where The Great American Whiskey Collection achieved $2.5 million, becoming the most valuable single-owner American whiskey collection ever sold at auction and the most valuable single-owner spirits auction ever held in New York. More than doubling its low pre-sale estimate (est. $1.17–1.68 million), the sale drew intense competition from determined collectors online, on the phones, and in the room for some of the rarest and most coveted Bourbon and Rye ever bottled, many of which set new auction records.

The white-glove auction, held at Sotheby’s new global headquarters in the iconic Breuer Building on Madison Avenue, marked the first-ever live, single-owner American whiskey sale in history. As part of the campaign for the auction, Sotheby’s installed a specially designed pop-up bar within The Breuer to prominently display the collection, allowing collectors and visitors to experience the bottles up close in an immersive setting. The meticulously curated collection featured 360 exceptional bottles, ranging from Old Rip Van Winkle and Old Fitzgerald to Red Hook Rye and beyond. The sale was a remarkable success, with 100% of lots sold and 89% exceeding their high estimates. With demand for American whiskeys invariably domestic and spread across the United States, 96% of the lots were acquired by collectors based in North America. Notably, nearly a third of buyers were new to Sotheby’s, with over half aged 40 or younger.

The top lot was a bottle of Old Rip Van Winkle 20 Year Old Single Barrel “Sam’s” (1982), which shattered records by selling for $162,500 (est. $70,000–100,000), making it the most valuable bottle of  American whiskey ever sold at auction*. Hailed as one of the most legendary bottles of Kentucky bourbon ever produced, the “Sam’s” is also the highest-proof Van Winkle release in history, bottled at an extraordinary 133.4 proof. With only 60 hand-numbered bottles ever made, it ranks among the rarest American whiskeys in existence. Last night’s sale marked the first time the “Sam’s” appeared at auction in over a decade.

Zev Glesta, Sotheby’s Whiskey Specialist, commented: “This sale represents a defining moment for American whiskey at auction, underscoring the legendary status of the Van Winkle name and the extraordinary significance of the ‘Sam’s’ Old Rip Van Winkle. The result reflects the continued maturation of the global market for the rarest American whiskeys and a growing appreciation for the craftsmanship, heritage, and rarity that define the very best of American distilling. A bottle of this calibre is not just a collector’s item but a piece of American whiskey history.”

The sale was further propelled by an exceptional offering of private-label bottles, exclusive single barrels, and historic releases now virtually impossible to source, many of which appeared at auction for the first time and went on to set new records. Highlights included:

• Van Winkle 18 Year Old “Binny’s” (1985, 121.6 proof) achieved $106,250 (est. $60,000–80,000). Distilled at the legendary Stitzel-Weller distillery in 1985, the Van Winkle Special Reserve 18 Year Old Single Cask was hand-selected exclusively for Binny’s, one of Chicago’s most renowned liquor stores. Bottled at full cask strength—an extraordinary 121.6 proof, the third-highest ever for a Van Winkle—fewer than 100 bottles were produced, with most long since consumed. This auction marked the first appearance of the “Binny’s” Van Winkle at Sotheby’s.
• Very Very Old Fitzgerald “Blackhawk” 18 Year Old (1950, 121.0 proof) sold for $112,500, more than double its low estimate (est. $50,000–80,000). One of the rarest and most sought-after bourbons ever released, it was a private bottling exclusively for the Wirtz family, owners of the Chicago Blackhawks and the Wirtz Corporation. No “Blackhawk” bottles were ever available publicly, and they were likely gifted only to close family, friends, and associates. The “Blackhawk” series includes just three extremely rare bottlings: this 18 Year Old and a 15 Year Old (both distilled in 1950), and a 12 Year Old, distilled in 1951 and bottled in 1963—also part of The Great American Whiskey Collection, it sold for $60,000 (est. $40,000 – 50,000).
• Van Winkle 18 Year Old Family Reserve “Park Avenue Liquor Shop” (105.2 Proof) sold for $62,500 (est. $26,000 – 45,000). This private-label bottling for Jonathan Goldstein at Park Avenue Liquor Shop in Manhattan has not appeared at auction in more than a decade. Originally retailing for $75, it is one of only three 18 Year Old Van Winkle bottlings ever known to have been produced, all of which were sold in this auction.
• Four determined bidders competed for the O.F.C. Bourbon Whiskey 115 Proof 1909 (1 Quart), driving the final price to $47,500—well above its pre-sale estimate of $13,000–18,000.

Among the record-setting lots from last night’s sale were:

•  Old Rip Van Winkle 18 Year Old Blue Smoke 92.6 Proof NV sold for $37,500, (est. $18,000 – 24,000)
• Twisted Spoke 16 Year Old 105 Proof NV achieved $32,500 (est. $12,000 – 16,000)
• Old Rip Van Winkle 10 Year Old ‘Delilah’s 10th Anniversary’ 100 Proof NV sold for $30,000 (est. $15,000 – 20,000)
• Van Winkle 19 Year Old Special Reserve Corti Brothers 45.7 abv 1975 realized $35,000 (est. $15,000 – 20,000)
• Van Winkle 19 Year Old Special Reserve Corti Brothers 90.4 Proof NV fetched $35,000 (est. $15,000 – 20,000)
• J.W. Gottlieb Private Stock Straight Rye 13 Year Old 95.6 Proof 1984 sold for $56,250 (est. $15,000 – 20,000)
• Old Rip Van Winkle Old Advocate Special Reserve 15 Year Old 107 Proof NV doubled its pre-sale high estimate to achieve $40,000 (est, $15,000 – 20,000)
• Old Rip Van Winkle 15 Year Old Woodside Partner’s Reserve 92.4 Proof 1988 sold for $43,750 (est. 15,000 – 20,000)
• Old Rip Van Winkle Bottled In Bond 100 Proof 1917 realized $47,500 (est. $15,000 – 20,000)
• Pappy Van Winkle’s 20 Year Old Family Reserve Single Barrel ‘City Grocery 20th Anniversary’ 90.4 Proof NV made $30,000 (est. $12,000 – 16,000).

Please refer to the sale page for individual lot results.

Notes 

*The previous record for the most valuable single-owner auction of an American whiskey collection was held by The Thoroughbred Collection, which achieved $965,813 in 2021.

*The previous record for the most valuable single bottle of post-prohibition American whiskey was $125,000 for a one-of-a-kind bottle of Old Rip Van Winkle ‘Van Winkle Selection’ Kentucky Bourbon Festival Master Distiller’s Auction 2007, a price that includes buyer’s premium and tax.

About Sotheby’s

Established in 1744, Sotheby’s promotes access and ownership of exceptional art and luxury objects through auctions, private sales and retail. Our deep expertise across 70 selling categories is supported by a leading technology platform and a global network of specialists spanning 40 countries. Selling categories include Contemporary Art, Modern and Impressionist Art, Old Masters, Chinese Works of Art, Jewelry, Watches, Wine and Spirits and Design, as well as collectible cars and real estate through RM Sotheby’s and Concierge. Sotheby’s Financial Services is a leading art lender and provides capital solutions for collectors around the world, having originated more than $12 billion in loans since its inception. Sotheby’s new global headquarters is now open at the iconic Breuer building at 945 Madison Avenue in New York City.

 *Estimates do not include buyer’s premium. Prices achieved include the hammer price plus buyer’s premium and are net of any fees paid to the purchaser where the purchaser provided an irrevocable bid.