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.
The bold title, date line, measurement and estimate should read as follows:
A 37-BORE PERCUSSION SPORTING RIFLE BY ABBEY, NEWPORT PAGNELL
30 1/8in (76.5cm)
Please note that the descriptions on Christie's internet and Christie's LIVE are correct.