No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Sir Robert Witt (L. 2228b).
Anonymous sale; Christie's, London, 20 March 1979, lot 6.
Anonymous sale; Sotheby's, London, 13 November 1980, lot 99.
with Spink, London.
Anonymous sale; Sotheby's, London, 13 July 1989, lot 115.
G. Reynolds, The Early Paintings and Drawings of John Constable, London, 1996, p. 106, no. 06.244, pl. 616.
London, The Fine Art Society, July 1943, no. 42.