15 March 2001
George IV (1820-1830), proof Five-pounds, 1826, bare head left, date below, rev. crowned shield with mantle (WR 213 R3; S.3797), two small marks on cheek, small area of scratching in obverse field in front of face, other very light hairlines, otherwise brilliant good extremely fine, rare
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VAT rate of 17.5% is payable on hammer price plus buyer’s premium.
This lot is Investment Gold and is exempt from VAT on the hammer price and subject to VAT at 17.5 on the buyers premium.
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