James Watterson Herald (1859-1914)
VAT rate of 5% is payable on hammer price and at 1… Read more
James Watterson Herald (1859-1914)

Market place, Arbroath

Details
James Watterson Herald (1859-1914)
Market place, Arbroath
signed 'JW Herald' (lower left)
watercolour heightened with touches of bodycolour
12 5/8 x 8¼ in. (32 x 21 cm.)
Special notice

VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
Sale room notice
Due to a recent European Court of Justice ruling, as from 1st September 2006, all starred Lots will have a VAT charge of 17.5 on the buyers premium. The import VAT charged on the hammer price will remain at 5

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