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.
W. Gibson, his inscription and price code on the verso 'P Farinato ...4' (see under L. 2092).
W. Young Ottley (L. 2663).
W. Roscoe; Winstanley, Liverpool, 23 September 1816, lot 277 ('... A Charity. Pen and bistre on ditto [blue paper]; 5½ x 10½ in. From Mr. Ottley's Collection').