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.
Anonymous sale [Spink and Sons]; Christie's London, 12 May 1919, lot 147.
with Tessiers, 26 New Bond Street.
Property from an Estate
London, Seaford House, Belgrave Square, Queen Charlotte's Loan Exhibition of Old English Silver, 1929, no. 324 (anonymous loan).