This piece is attributable to George Simson, based on an example bearing his label and illustrated in C. Gilbert, Pictorial Dictionary of Marked London Furniture 1700-1840, Leeds, 1996, p. 422, fig. 840. The labelled piece, which is closely related to the present lot (with the minor exception of an arch surmounting the superstructure), is after a design in Thomas Sheraton's Cabinet-maker and Upholsterer's Drawing-Book, London, 1895, pl. 64.
George Simson is recorded at 19 St. Paul's Churchyard from 1780-1839 (G. Beard, Dictionary of English Furniture Makers 1660-1840, Leeds, 1986, p.817). In 1793 he subscribed to Thomas Sheraton's Drawing-Book and in 1803 was included in the list of master cabinet-makers in the Cabinet Director (G. Beard, op.cit., p. 817). Many pieces bearing his label feature fine figured timbers such as sabicu and satinwood, as on the current lot.
A similar bonheur-du-jour, also attributed to George Simson, was sold anonymously, Christie's, London, 7 June 2007, lot 15 (£13,200).