No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium which is invoiced on a VAT inclusive basis
This drawing is by Francesco Guardi and was drawn in connection with the picture at Waddesdon. The lot comprises only the view of The Piazzetta and the Doge's Palace, Venice, seen from the Bacino.
Please note that the new estimate for this lot is £60,000-80,000.
Paris, Galerie Charpentier, Paysages d'Italie, 1947, no. 42 (as a pair with the following lot).