VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
We are grateful to Kenneth Westwood for the additional provenance:
Christie's, London, 2 June 1938, lot 25 (5 1/2 gns to Mitchell).
Sotheby's, Billingshurst, 1 November 1988, lot 49.
The present drawing is to be included in the forthcoming catalogue of the artist's work as [Westwood Cat: D. 1861.3].