Lots which appear without either of the above symbols indicate that no VAT is payable on the hammer price. both the hammer price and the buyer's premium). The double symbol (**) indicates that the lot has been imported from outside the European Union and the present position is that these lots are liable to a reduced rate of VAT (5%) on the gross lot price (i.e. This imposition of VAT is likely to be because the seller is registered for VAT within the European Union and is not operating the Dealers Margin Scheme or because VAT is due at 20% on importation into the UK. (*) indicates that VAT is payable by the purchaser at the standard rate (presently 20%) on the hammer price as well as being an element in the buyer's premium. Please note: Lots purchased online with ATG media will attract an additional charge for this service in the sum of 3% of the hammer price plus VAT at the rate imposedĥ. The Conditions of sale obliges buyers to pay a buyer’s premium of 20% + VAT. Estimates are prepared some time before the sale and may be altered by announcement before the sale. Estimates do not include the Buyer’s Premium or VAT (where chargeable). The lower estimate may represent the reserve price and certainly will not be below it. Estimates are designed to help buyers gauge what sort of sum might be involved for the purchase of a particular lot. Accordingly if you buy your primary contract is with the seller.ģ. As auctioneers we usually contract as agents for the seller whose identity, for reasons of confidentiality, is not normally disclosed. Our staff will be happy to help you if there is anything you do not fully understand.Ģ. All sales are conducted on our printed Conditions of Sale which are readily available for inspection and normally accompany catalogues. The following informative notes are intended to assist Buyers, particularly those inexperienced or new to our salerooms. SOCIETY OF FINE ART AUCTIONEERS AND VALUERS and the ROYAL INSTITUTION OF CHARTERED SURVEYORSġ. For larger items in the UK, we use Cumbria Xpress on a 2/3 day delivery service.Royal Mail Special Delivery / Parcel Force We will always use a tracked/signed for despatch route Eg.We can pack items for your courier to collect subject to a packing charge.There is a minimum packing charge of £10.Please note that items are sent a minimum of a week following the sale and cannot be guaranteed for a specific delivery date.We remind customers that items cannot be insured due to the nature of our lots and courier terms and conditions. We also reserve the right to respectfully decline to send items which we deem too fragile/too heavy/too big for postage. We will do our best to ensure your parcel is packed in such a way that it is as safe as possible for its journey (see Testimonials for examples of positive feedback on the quality of service we provide) however we are not professional packers or shippers and Mitchells will not be responsible for making any claim in the event of damage. We understand it is not always possible to attend a sale or collect your winning lots in person so Mitchells offers a postage and packing service using Parcel Force, Royal Mail Special Delivery or Cumbria Xpress for larger items. General delivery information available from the auctioneer
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