VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
Probably the artist's family, and by descent to
Mrs P. Howard; Sotheby's, London, 22 March 1979, part of lot 5, where purchased by the present owner as 'Jacob drawing Water at the Well for Rebecca and Her Flock'.
H. von Erffa and A. Staley, op. cit., no. 248, n. 2.