Roseberys London | James Cowie RSA, Scottish 1886-1956- 'County Houses,

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Wednesday 24 January 2018

Lot 53

James Cowie RSA, Scottish 1886-1956- "County Houses, Bothwell, Lanarkshire"; pencil,...

Lot 53

Price Realised: Unsold Lot

Estimate: £400 - £600

Price realised is hammer price plus fees (30% Buyers Premium inclusive of VAT).

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Lot 53

Description

James Cowie RSA, Scottish 1886-1956- "County Houses, Bothwell, Lanarkshire"; pencil, signed under the image, 9.5x14.3cm, (ARR)

Provenance: with Trinity Gallery, London, W1

Exhibited: The Scottish Gallery, Edinburgh from their "Retrospective Exhibition", November 1986, no.12

Fees & VAT

Buyer's Premium

The buyer shall pay the hammer price together with a premium thereon of 26% up to £20,000 (31.2% inclusive of VAT), 25% from £20,001 - £500,000 (30% inclusive of VAT), 20% from £500,001 thereafter (24% inclusive of VAT). The premium price is subject to VAT at the standard rate.

VAT

VAT is not charged on the hammer price unless it is stated that there is 'VAT applicable on the hammer price at the end of the description. Buyer's premium is subject to VAT.

(ARR) - ARTIST'S RESALE RIGHT

Qualifying living artists and the descendants of artists deceased within the last 70 years are entitled to receive a re-sale royalty each time their work is bought through an auction house or art market professional.

It applies to lots with hammer value over £1,000 as follows:
0 to £50,000 - 4%
£50,000.01 to £200,000 - 3%
£200,000.01 to £350,000 - 1%
£350,000.01 to £500,000 - 0.5%
Exceeding £500,000 - 0.25%
ARR is capped at £12,500

Please note ARR is calculated in euros. Auctioneers will apply current exchange rates.

Export of goods

Buyers intending to export goods should ascertain whether an export licence is required before bidding. Export licences are issued by Arts Council England and application forms can be obtained from its Export Licensing Unit. Details can be found on the ACE website www.artscouncil.org.uk or by phoning ACE on 020 7973 5188. The need for import licences varies from country to country and you should acquaint yourself with all relevant local requirements and provisions before bidding. The refusal of any such licences shall not permit the cancelling of any sale nor allow any delay in making full payment for the lot.

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