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.
Derek Ostergard (ed.), Bentwood & Metal Furniture 1850-1946, New York, 1987, p. 110, pl. 4-32, 4-33 (J. & J. Kohn sales catalogue, 1905, design illustrated)