VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
The Reverend W. T. Penfold-Dickinson.
with Tooth's, London, 1921.
with Newhouse Galleries, New York.
D. Mannings, Sir Joshua Reynolds: A Complete Catalogue of his Paintings, London, 2000, p. 186, no. 603.