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.
Possibly Queen Victoria.
The three Regency chairs are by John Gee. One of his firm's marks was a stamp 'JnG' combined with a branded crown. The provenance as stated in the catalogue is therefore likely to be incorrect.
C. Gilbert, Pictorial Dictionary of Marked London Furniture, Leeds, 1996, p. 221, fig. 388.
Anonymous sale, Christie's, London, 31 October 1974, lot 78 (when the chairs were japanned black and red).