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.
Further provenance information has come to light since the catalogue was printed. The miniature was sold unattributed at Phillips, London, 19 September, 1978, lot 128 (as Hugh, Earl of Marchmont). A portrait of Hugh Hume Campbell, 3rd Earl of Marchmont (1708-1794), the Scottish politician and landowner, is in the Scottish National Portrait Gallery, PG 1184. This portrait does not corroborate the earlier identification, see H. Smailes, The Concise Catalogue of the Scottish National Portrait Gallery, Edinburgh 1990, p. 199, illustrated p. 201. Photocopies of the Phillips auction catalogue and comparative portraits are available on request.