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.
Please note this miniature is signed and dated, 'H.P. Bone 1835' (lower left).
Please note the sitter is Alleyne FitzHerbert (1753-1839), 1st Baron St. Helens. For a comparative portrait of the sitter please see the figure on p.7 of the sale catalogue.