These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
Sir Winston Spencer Churchill.
Countess Clary gave this to the previous vendor in 1953.
Christie's, South Kensington, 13 May 1994, lot 92.
Property from the Collection of David Gainsborough Roberts