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.
(Possibly) Giuseppe Maria Cardinal Spina (1756-1828); (+), sale, 1828 or 1829, at which acquired by the following (according to the catalogue of the Manchester Art Treasures exhibition, loc. cit.)
C.M. Phillips, possibly from 1828 and certainly by 1857.
Manchester, The Art Treasures of Great Britain, 5 May-17 October 1857, no. 214, in vestibule no. 1, as 'Cesare d'Arpino' (lent by C.M. Phillips).