The Buyer will pay CA Ltd a premium of 25% on the hammer price plus VAT on that premium on the first £500,000 and 12% plus VAT on the balance thereafter. A Buyer’s Premium of 21% plus VAT is charged on Wine & Spirits Lots.
The VAT payable varies by symbol as below:
No Symbol: The standard ...mehr
The Buyer will pay CA Ltd a premium of 25% on the hammer price plus VAT on that premium on the first £500,000 and 12% plus VAT on the balance thereafter. A Buyer’s Premium of 21% plus VAT is charged on Wine & Spirits Lots.
The VAT payable varies by symbol as below:
No Symbol: The standard rate of VAT is charged on the premium under the Auctioneers Margin Scheme in accordance with Art. 333 of 2006/112/EC. Standard UK VAT will be charged on the buyers’ premium and invoiced
on an inclusive basis.
†: Normal VAT rules apply and the standard rate of VAT will be charged on both hammer price and premium.
*: These lots have been imported from outside the UK for sale and placed under the Temporary Admission regime. Import VAT is payable at 5% on the hammer price. VAT at 20% will be added to the buyer’s premium but will not be shown separately on the invoice.
If you are re-exporting a * lot outside of the UK, you must use Chiswick Auctions Ltd TA Shipper.
Including GB, USA and South Africa, many Field Post Office cancellations, a selection of New Zealand letters, also one Hubba Hubba cover. (20+)
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