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.
By descent in the sitter's family.
Anonymous sale; Henry Duke & Son, Dorchester, 2 March 1995, lot 115, as 'Attributed to John Simmons of Bath' (as a pair with the present lot 44).
Anonymous sale, Sotheby's London, 3 April 1996, lot 73 (as a pair with the present lot 44).
Bristol, Art Treasures of the West Country, 1937, no. 72 (lent by Dr. R. Woodforde).