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.
Lilian Mary Dyer, née Bose (1871-1955), a great-granddaughter of the artist; Christie's, London, 26 November 1937, lot 26 (part lot, 20 gns. to Hand).
Sotheby's, London, 17 July 1972, lot 45.
Christie's, London, 25 November 1987, lot 348.
PROPERTY FROM THE LATE DR WILLIAM LINDSAY GORDON COLLECTION
D. Foskett, John Smart, the Man and His Miniatures, London, 1964, p. 71.