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Bids do not include VAT, buyer's premium or delivery.
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VAT will be applied at the standard rate where applicable.
Terms and Conditions of Sale for BUYERS
“You”, “Yours”, etc. refers to you as the buyer / purchaser
“We”, “Us”, etc. refers to Mullock’s Ltd referred to as The Auctioneer
By catalogue only. This will be available online, on the viewing day and day of sale.
Buyer’s Premium is 20% (plus VAT at the standard rate) in addition to the hammer price of all lots and is payable by the purchaser. No VAT is payable on the BP for books and other zero rated material bought at auction. We operate under the VAT Margin Scheme.
3. Payment & Title
We do not accept American Express. Online bidding via The Saleroom will be subject to an extra charge of 4.95% (plus VAT) in addition to the BP.
In accordance with Artists Resale Rights Regulations 2006 all lots marked (**) which sell for €1,000 or more are subject to a resale royalty charge (“Royalty”). This Royalty is payable by the Bidder.
Up to €50,000 - 4%,
€50,000.01 to €200,000 - 3%,
€200,000.01 to €350,000 - 1%,
€350,000.01 to €500,000 - 0.5%
Exceeding €500,000 - 0.25%
For further information please contact the Auctioneers or visit the DACS website at www.dacs.org.uk
Buyers are encouraged to inspect the lots in person during the viewing day(s) in order to assess their authenticity, provenance and quality. For additional information on a lot please ensure that any condition reports are received in writing by 5pm 48hrs before the auction.
Mullock’s are pleased to advise clients and to execute bids on their behalf without extra charge. Commission bids will be accepted by post, telephone or email and any commissions will be purchased at a price as low as other bidding allows or subject to a reserve.
7a. Extended Bidding
Telephone bids will only be accepted on individual lots with a lower price guide of £100 and above, and telephone bids must be registered with our office by 5pm on the day prior to the auction.
Estimated prices printed in the catalogue are approximate prices expected to be realised (excluding Buyers Premium) they are not definite. They are prepared well in advance of the sale and are subject to revision.
Successful purchasers must notify the Auctioneers within 24 hours if you are making your own arrangements for collection. Collections must be made from the premises of Mullocks within 10 days of the auction, after which time all items will be packed automatically for despatch and charged at the purchaser’s expense. Although Mullocks are not expert packers, we will pack and despatch lots for those bidders who are unable to collect their items in person.
VAT will be applied at the standard rate where applicable.
11. CONDITIONS OF SALE
A/F = As Found A = Average A/G = Average to Good
CB = Cloth Bag C/W = Complete With DJ = Dust Jacket
DW = Dust Wrapper E = Excellent F = Fair
F/G = Fair to Good G = Good HB = Hardback
M = Mint MB = Makers Box MCB = Makers Cloth Bag
MOB = Makers Own Box/Bag MX = Mixed Collection P = Poor
POF = Prince of Wales Feathers SB = Softback SMF = Smooth Faced
S/S = Steel Shafted VG = Very Good # = Approximate
Conditions of Sale
By registering with www.the-saleroom.com and using the system to bid during the auction, you are agreeing to be bound by the auctioneers standard terms and conditions of sale as displayed on his website and in his printed catalogue.
Please check with the auctioneers to see if the-saleroom.com commission (proxy) bidding is enabled for this auction.
If the-saleroom.com is not enabled for commission bids, please contact the auctioneers office and leave bids there. The auctioneers will always attempt to execute your bids at the lowest possible price subject to their standard terms and conditions.
Proof of Identity
After you register with www.the-saleroom.com the auctioneers may contact you to establish proof of identity and address. The auctioneer will require credit/debit card details to be submitted as part of the registration process. In completing the bidder registration and providing your credit/debit card details and unless alternative arrangements are agreed with the auctioneer you
(i) authorise the auctioneer, if they so wish, to charge the credit/debit card given in part or full payment, including all fees, for items successfully purchased in the sale via the-saleroom.com, and
(ii) confirm that you are authorised to provide these credit/debit card details to the auctioneer through this site and agree that the auctioneer is entitled to ship the goods to the card holder name and cardholder address provided in fulfilment of the sale.
Amounts Payable by the Buyer
Any successful bid will be subject to a 3% service charge. The buyer will pay the hammer price plus any Value Added Tax (VAT) or General Sales Tax (GST) on hammer plus the auctioneer’s standard buyer’s premium plus the service charge plus UK VAT at 20% on the combined buyers premium and service charge.
VAT on hammer price is normally nil, but may be charged at 5% or 20% dependent upon the prior history of the item, its import status or vendor status. Non-EU buyers may be able to reclaim VAT on hammer upon evidence of export from the EU.
A summary of any VAT on hammer price (VAT/GST) and total buyers premium (including the service charge and VAT) payable can be found by clicking on the relevant lot number or lot image in the catalogue.
United Kingdom VAT Regulations
VAT at 20% is always payable on buyer’s premium and service charges whether or not items are being exported from the UK and whether or not items are being sold under temporary import regulations. There are to be no exceptions under a recent European Union (EU) Court of Justice ruling.
If the buyer is of the opinion that his items qualify for deduction of VAT then he should contact HM Revenue and Customs with the appropriate export/import documentation.
the-saleroom.com technology allows the user to bid online at live auction events whatever kind of internet connection they use. With dial-up, users will in most situations be still able to bid online. With a broadband connection, users will in most situations be able to hear the auction so long as they have speakers attached to their pc, bidders are responsible for their own connections.
Buyer`s Premium 20% + VAT (Lots purchased online with the-saleroom.com and Invaluable will attract an additional charge for this service in the sum of 3% of the hammer price plus VAT at the rate imposed) VAT will not be applied to zero rated items such as books, newspapers, catalogues etc. For verification please contact Mullock's office.