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.
Louisa, Viscountess Beresford (d.1851) and then by descent (see above).
Please note that these candlesticks are silver-gilt, not silver as is stated in the catalogue.
THE PROPERTY OF THE DUKE OF ATHOLL
(Lots 519-525 and 614-616)