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.
Post Lot Text
Cf. Ibid., plate 35, known as 'The Brighton Earrings' as they were purchased in Brighton, also M.D.S. Lewis 'Antique Paste Jewellery', Faber and Faber, 1970, plate 36, for the same earrings