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.
Ben Nicholson, by whom given to Mrs Shearer Armstrong.
Anonymous sale; Bonhams, London, 1 July 1998, lot 1, where purchased by the present owner.
London, Arts Council, Tate Gallery, Alfred Wallis, May - June 1968, no. 52: this exhibition travelled to York City Art Gallery, July 1968; Aberdeen Art Gallery, August 1968; and Kendal, Abbot Hall Art Gallery, August - September 1968.