Lot 356: Hugh Cameron, R.S.A., R.S.W., R.O.I (Scottish,

*** UK BUYERS - PLEASE NOTE: Our buyer's premium is 15% of the hammer price, with no VAT payable on the premium. However, as Guernsey is outside the EU, the item will be liable to import VAT if imported into the UK, at the reduced rate of 5% for antiques. Please factor this in to your bid. The 5% will be liable on the full invoice cost, including the buyer's premium and the 3% fee for live bidding if applicable. The import VAT fee will be added to your auction invoice automatically if you are in the UK. This will allow us to pay the VAT due to UK customs upon import, clearing customs swiftly and with no additional administration fees from UK Customs. *** WE NO LONGER POST ANY ITEMS TO UK BUYERS FROM GUERNSEY *** - this is because Guernsey Post do not have the reduced 5% Import VAT rate in their systems - if we post from here, we must pay Import VAT at the full 20% rate. Therefore, we now send all items purchased by UK buyers to Mail Boxes Etc. in Portsmouth (at our expense), who will then deal with and charge for onward shipping from there. They are a very good Mail Boxes franchise and their charges are reasonable. If you wish to collect the goods yourself (or via an appointed third party) from Guernsey, please let us know within seven days of the sale, so that we can ensure that your purchase is not sent to Mail Boxes and so that the Import VAT can be removed from your invoice before payment.

*** International Buyers: Should you be successful with your bidding we would be pleased to make arrangements for your purchased lot(s) to be shipped to various destinations. For further information please contact James Bridges +44 (0)1481 722700, who will be pleased to assist.