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.
Michael Harvard, purchased from the above in 1949, until 1992.
Anonymous sale; Christie's, London, 1 December 2000, lot 32, where acquired by the present owner.
E.K. Waterhouse, Gainsborough, London, 1966, p. 86, no. 563.
Sudbury, Gainsborough House, 1961, nos. 7 and 9.