Lot 272: Anthony Devis (1729-1816) - Cows in a landscape

Live bidding may start higher or lower

£0 - 150,000:27.0%

£150,001+:21.0%

Debit cards drawn on a UK bank and registered to a UK billing address. There is no additional charge for purchases made with these cards. Debit cards drawn on an overseas bank or deferred debit cards will be subject to a 3% surcharge.

Bidders must satisfy themselves as to the condition of each lot. Condition reports are available on request - see the Conditions of Business for more information regarding condition reports. Requests for condition reports must be submitted by 4pm on the day prior to the auction.

Buyer's Premium 24% of the hammer price plus VAT (28.8% including VAT) for items up to £150,000, 18% (21.6% including VAT) on the balance of items with a hammer price of £150,001 up to and including £1,000,000, and 12% of the hammer price plus VAT (14.4% including VAT) in excess of £1,000,001. Buyers will pay an additional live bidding charge of 3% of the hammer price if lots are successfully purchased online.

VAT. (*) indicates that VAT is payable by the purchaser at the standard rate (presently 20%) on the hammer price as well as being an element in the buyer's premium. This imposition of VAT is likely to be because the seller is registered for VAT within the European Union and is not operating the Dealers Margin Scheme or because VAT is due at 20% on importation into the UK. The double symbol (**) indicates that the lot has been imported from outside the European Union and the present position is that these lots are liable to a reduced rate of VAT (5%) on the gross lot price (i.e. both the hammer price and the buyer's premium). Lots which appear without either of the above symbols indicate that no VAT is payable on the hammer price. This is because such lots are sold using the Auctioneers' Margin Scheme and it should be noted that the VAT included within the Premium is not recoverable as input tax.

VAT. (*) indicates that VAT is payable by the purchaser at the standard rate (presently 20%) on the hammer price as well as being an element in the buyer's premium. This imposition of VAT is likely to be because the seller is registered for VAT within the European Union and is not operating the Dealers Margin Scheme or because VAT is due at 20% on importation into the UK. The double symbol (**) indicates that the lot has been imported from outside the European Union and the present position is that these lots are liable to a reduced rate of VAT (5%) on the gross lot price (i.e. both the hammer price and the buyer's premium). Lots which appear without either of the above symbols indicate that no VAT is payable on the hammer price. This is because such lots are sold using the Auctioneers' Margin Scheme and it should be noted that the VAT included within the Premium is not recoverable as input tax.

Methods of Payment. Any cheques tendered will need to be cleared before removal of the goods is permitted. The following methods of payment are acceptable:
Sterling cheque to be drawn on a UK bank and made payable to 'Bloomsbury Auctions'. It will be necessary to allow at least five working days for the cheque to clear before collecting your purchases.
Bank transfer. All transfers must state the relevant sale number, lot number and your bid / paddle number. If transferring from a foreign currency, the amount we receive must be the total due in pounds sterling (after currency conversion and the deduction of any bank charges). Our bank details can be found on the reverse of your invoice or in the sale catalogue under 'Important Notices'.
Debit cards drawn on a UK bank and registered to a UK billing address. There is no additional charge for purchases made with these cards. Debit cards drawn on an overseas bank or deferred debit cards will be subject to a 3% surcharge.
Sterling cash payments of up to £8,000 and debit cards payments can be made at the Cashier's Office, either during or after the sale.

Before being able to collect your purchases you are required to pay the hammer price, plus the applicable commissions, and obtain a receipt acknowledging payment. Collection of the purchased lots is at the purchaser's risk and expense and whilst Dreweatts do not provide packing and despatch service we can suggest some carriers. Dreweatts also require that all purchased items are collected within three days of the sale to avoid a storage charge being applied.