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.
A gift from the artist to his secretary, Joyce Reeves, and by descent.
Brighton, University of Sussex, Gardiner Centre Gallery, Roland Penrose - Recent Collages, 1984, no. 18, as 'Seychelles No. 2'.