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.
The Earl of Lonsdale; Christie's, London, 19 February, 1947, lot 216 (£170 to R.W. Lloyd)
The Executors of the late R.W. Lloyd; Christie's London, 27 May 1959, lot 67 (£260 to Tessiers)
THE OAKWOOD COLLECTION
M. Clayton, The Collectors Dictionary of the Silver and Gold of Great Britain and North America, Woodbridge, 1985, p. 149, pl. 200.