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.
Dr & Mrs Francis Springell, Portinscale, Cumberland, by 1965, and thence by descent; sale, Sotheby's, London, 23 March 1983, lot 107.
Acquired at the above sale by the present owner.
PROPERTY FROM A PRIVATE COLLECTION
Edinburgh, National Gallery of Scotland, Old Master Drawings from the Collection of Dr and Mrs Francis Springell, July - September 1965, no. 107.