VAT rate of 5% is payable on hammer price plus buyer's premium.
The Earls of Lonsdale, Lowther Castle, Cumberland, house sale, Maple & Co. and Thomas Wyatt, F.V.A., 16 April 1947, part of lot 700 ('two and a half brace of pistols', £46 to Neal)
W. Keith Neal and D.H.L. Back, The Mantons: Gunmakers, pp. 7, 59, plates 11, 48
D.H.L. Back, The Mantons 1782-1878, p. 13, plates 1, 49