VAT rate of 5% is payable on hammer price plus buyer's premium
Major A.M. Storer; Sotheby's, London, 24 March, 1920, lot 48.
Jones sale; Parke Bernet, New York, 4-5 December, 1941, lot 86, as by J.S. Copley.
D. Mannings, Sir Joshua Reynolds, A complete catalogue of his paintings, New Haven and London, 2000, p. 290, no. 1046a.