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.
Hugh Ker Cokburn; Christie's, London, 2 March, 1860, lot 69 (sold as P. Monamy for £7 5s.).
Soon afterwards to Alexander Dunlop and thence by descent to the present owner.
THE PROPERTY OF A GENTLEMAN
M.S. Robinson, The Paintings of the Willem van de Veldes, National Maritime Museum, London, 1990, vol. 2, no. 451, p. 604, ill. (an identical version).