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.
Marjorie Parr, London, where purchased by the Hon. Robert Peel.
Anonymous sale; Christie's, London, 5 March 1999, lot 111, where purchased by the present owner.
Please note that the location of this picture is Llangloffan, West Pembrokeshire, close to Piper's cottage, and not as indicated in the catalogue.