No VAT will be charged on the hammer price, but VA…
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A WILLIAM AND MARY IVORY-HANDLED KNIFE AND FORK
CIRCA 1690
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A WILLIAM AND MARY IVORY-HANDLED KNIFE AND FORK
CIRCA 1690
With stained silver-mounted and inlaid handles decorated with tulips, in a tooled leather case
Knife - 8 in. (20 cm.) long
Together with a Venetian millefiore glass handled knife with an English steel blade, circa 1700, in a tooled leather case; and seven steel flint strikes - 3½ in. (8 cm.) long and smaller (10)
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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.
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For similar examples see British Cutlery, Edited by Peter Brown, York Civic Trust, 2001, p.92 and pp. 102-103.