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.
Basil Woodd-Smith, JP., by 28 May 1886.
Mrs Edna Calvert.
Anonymous sale; Christie's, London, 24 Jan 1975, lot 110 (sold for 440 gns.).
Private Collection, Philadelphia.
Anonymous sale; Sotheby's New York, 6 June 2008, lot 140.