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 1, known as the 'Reigate St. Esprit', it was purchased in Reigate and was the first major piece acquired, also M.D.S. Lewis 'Antique Paste Jewellery', Faber and Faber 1970, plate 14 and 'Five Centuries of Jewellery' National Museum of Ancient Art, Lisbon, Zwemmer 1995, plate 114, for similar examples