VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
The Propery of a Gentleman; Christie's London, 17 December 1948, lot 107 (£145 to Rayman).
A Gentleman; Christie's London, 27 November 1957.
PROPERTY FROM A SWISS PRIVATE COLLECTION
P. Waldron, The Price Guide to Antique Silver, Woodbridge, 1985, p. 214, no. 680.