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.
The late R. F. Lambe, Esq., 40a Connaught Street, London, W2; Christie's, London, 29 November 1951, lot 134 (£315 to R. A. Lee).
with Ronald A. Lee, London.
The late Mrs Charles Stuart; Christie's, London, 1 April 1993, lot 105.
A. Bowett, English Furniture 1715-1740, Woodbridge, 2009, p. 101 & figs. 3:14 & 3:15.