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.
Arnold John Hugh Smith, Esq. (1881-1964), and by descent to
THE PROPERTY OF AN ESTATE
H. Hahnloser and S. Brugger-Koch, Corpus der Hartensteinschliffe des 12.-15. Jahrhunderts, Berlin, 1985, nos. 186-197, pls. 163-175.