These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. This VAT is not shown separately on the invoice. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
Property from the Collection of David Gainsborough Roberts
Post Lot Text
Spencer Perceval was born in London on November 1, 1762. The second son of the second Earl of Egmont he was educated at Harrow and Trinity Cambridge. He was called to the bar in 1786 and soon became a prominent lawyer. In 1796 he entered parliament for Northampton, and became a strong supporter of Pitt. In 1807 he became Chancellor of the Exchequer being trusted by George III and in 1809 was elected Prime Minister. He remained in office for only a brief three years as on 11th May 1812 as he entered the lobby of the House of Commons, he was shot dead by a bankrupt Liverpool broker, John Bellingham, who was hanged for the murder on the 18th May.