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.
Almost certainly Sir Walter Scott (d. 1832), Abbotsford.
LITERATURE FOR THE SUITE
C. Wainwright, 'Walter Scott and the furnishing of Abbotsford', Connoisseur, January 1977, pp. 3-15.
C. Wainwright, George Bullock, Cabinet-Maker, London, 1988, p. 79.