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.
Kirkman; Christie's, London, 1 May 1790, lot 75 (apparently unsold).
Tassaert; Christie's, London, 5 March 1803, lot 54 (unsold).
Probably George Leveson-Gower, 1st Duke of Sutherland (1758-1833), and by descent at Dunrobin Castle and elsewhere to the present owner.
THE PROPERTY OF A LADY OF TITLE
J. Hayes, The Landscape Paintings of Thomas Gainsborough, A Critical Text and Catalogue Raisonné, London, 1982. pp. 482-5, under no. 125b, with full bibliography (illus.).
London, Royal Academy, 1780, no. 319 (complete picture).