No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
All catalogue numbers and values for the Great Britain Queen Victoria section of this catalogue are taken from the Stanley Gibbons Great Britain Specialised Catalgue; Volume 1, Queen Victoria, 12th. Edition, 2001. All other catalogue values are taken from Stanley Gibbons British Commonwealth Catalogue, 2001 Edition
1840 House of Lords One Penny Envelope