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.
Additional provenance for this pair of armchairs:
William Randolph Hearst, Esq., Christie's, London, 18 May 1939, lot 44 (199.10).
Anonymous sale, Christie's, London, 28 October 1954, lot 100 to M. Harris (609).
Anonymous sale, Sotheby's New York, 26 October 2002, lot 1916