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.
Jule Elliott, Westmoreland Street, London; Christie's, London, 31 October 1947, lot 127, as 'De Koninck - The Sacrifice of Moses' (42 gns. to Leggatt).
Captain E.G. Spencer-Churchill, M.C., Northwick Park; (+) Christie's, London, 25 February 1966, lot 114 (400 gns.), where acquired by the present owner.
The Property of a Family Trust (lots 101-108)
E.G. Spencer-Churchill, The Northwick Rescues, 1912-1961, Evesham, 1961, p. 14, no. 48.
W. Sumowski, Gemälde der Rembrandt-Schüler, Landau/Pfalz, 1983, IV, p. 2412, no. 1635; p. 2448 (illus.).