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.
R.J. Harris Esq.; Sotheby's, London, 6 April 1977, lot 66, where acquired by the father of the present owner.
THE PROPERTY OF A GENTLEMAN
P. Sutton, in the catalogue of the exhibition, Masters of Seventeenth Century Dutch Genre Painting, Philadelphia, Museum of Art and elsewhere, 1984, p. 306, under no. 101, note 2.