No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium, which is invoiced on a VAT inclusive basis.
The Hon. Mrs. Tennant, by 1933, and by descent to the current owner.
W. Shaw Sparrow, 'John Boultbee: Sporting Painter', in The Connoisseur, XCI, April 1933, illus. p. 251.