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.
Mary, Countess of Cardigan (1711/12-1775), wife of George, 4th Earl of Cardigan (1712-1790), later created Duke of Montagu, possibly as a gift on her marriage in 1730, and then by descent to her daughter
Elizabeth, Duchess of Buccleuch (d.1827), wife of Henry, 3rd Duke of Buccleuch (1746-1812) and then by descent to her second daughter
Elizabeth, Countess of Home (d.1837), wife of Alexander, 10th Earl of Home (1769-1841) and then by descent to her great-grandson
Charles, 13th Earl of Home (1873-1918)
The Rt. Hon. The Earl of Home; Christie's London, 17 June 1919, lot 56, a 'Silver-Gilt Toilet Service' (£460 to S.J. Phillips), lot 75 a 'Pair of Silver-Gilt Candlesticks' (£36 to S.J. Phillips) and 76 a 'Pair of oblong dishes' (£16 to S.J. Phillips)
The Chequers Trust; Christie's London, 24 November 1976, lot 175
London, South Kensington Loan Exhibition, no. 6206 (excluding the pair of dishes)