VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
with Chiu, Halkin Arcade, London, by 1988, from whom purchased by the present vendor.
Please note that Lot 30 should have the property title 'Property from the Estate of Robin Roberts`.
The Studio, vol. 100, pp. 394-403.
London, Royal Academy, 1929, no. 313.