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.
Sold by Thomas Philipe, London (with his presumed number 220/10 in red crayon on the mounts verso), in 1808 (to Roscoe).
William Roscoe (1753-1831), Liverpool (cf. L. 2645); his sale, Winstanley, Liverpool, 9-20 September 1816, lot 1288 (£ 2.14.0 to Hesketh).
Charles Robert Blundell (d. 1837), Ince Blundell, Lancashire.
Bequeathed to Thomas Weld, then by descent to Colonel Sir Joseph Weld, O.B.E, T.D., Lulworth, Dorset; Christie's, London, 30 June 1976, lot 151.
We are grateful to Nicholas Stogdon for pointing out that in the Roscoe sale in 1816, this lot was bought by Sir Thomas Hesketh, not by Blundell, who must have acquired that at a slightly later date.