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.
Almost certainly Ralph Moller.
Acquired from Hotspur, 4 August 1981.
Almost certainly the same kettle stand illustrated in R.W. Symonds, Furniture-making in 17th and 18th Century England, London, 1955, p. 134, fig. 189.